Windfall tax for major companies to be introduced in Russia

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Monitoring of the Federal Legislation dated 31.05.2006

Decision of the Government of the Russian Federation No. 256 of April 29, 2006 on the Amount of the First-Grade Tariff Rate (Salary) and on the Inter-Grade Tariff Coefficients of the Uniform Tariff of Labour Remuneration of Employees of Federal State Institutions

From May 1, 2006, the first-grade tariff rate (salary) of the Uniform Tariff of Labour Remuneration of Employees of Federal State Institutions is fixed in the amount of Rbl 1,100. This is in correspondence with the change of the minimum amount of labour remuneration, which is also increased from May 1, 2006 from Rbl 800 to Rbl 1,100.

New inter-grade coefficients are introduced in the Uniform Tariff of Labour Remuneration of Employees of Federal State Institutions. Tariff rates (salaries) for grades 2 to 18 are determined by multiplying the fixed tariff rate (salary) by the appropriate inter-grade coefficient.

Decision of the Government of the Russian Federation No. 246 of April 25, 2006 on the Indexing in 2006 of the Amounts of Compensations and Other Payments to Citizens Having Been Exposed to Radiation Because of the Disaster at the Chernobyl Nuclear Power Station

Indexes from January 1, 2006 amounts of compensations and other payments to citizens having been exposed to radiation because of the disaster at the Chernobyl Nuclear Power Station using the factor of 1.085 proceeding from the level of inflation specified in the Federal Law on the federal budget for the year 2006.

The indexing applies to individual monthly, annual and lump sum compensations and other payments specified in the Law of the Russian Federation on the social protection of citizens having been exposed to radiation because of the disaster at the Chernobyl Nuclear Power Station, monthly monetary compensation and the monthly monetary amount specified in Part 1 and Part 2 of Article 2 of the Federal Law No. 5-FZ of February 12, 2001.

Specifies the procedure of determination of maximum amounts of the mentioned monthly monetary compensation and the monthly monetary amount taking into account the indexing.

Persons entitled for the given compensations and payments in 2006 shall get them together with indexing taken into account.

Decision of the Government of the Russian Federation No. 241 of April 25, 2006 on the Amendments to the Regulation on the Ministry of Education and Science of the Russian Federation

The amendments refine individual authority of the Ministry of Education and Science. The Regulation specifies that the Ministry, among other things, shall provide normative and legal regulation of activities in the sphere of trusteeship. The amendments restrict such regulation and specifies that it can only apply to trusteeship over children.

The sphere of reference of the Ministry is refined in organisation and legal support of training and retraining of the teaching staff of educational institutions. According to the amendments, the Ministry shall adopt a regulation on the professional development of specialists; regulation on the personnel occupying positions of the scientific and teaching staff of institutions of higher professional education; regulation on the training of the scientific and teaching personnel; as well as, as an innovation, a regulation on external studies in institutions of the secondary professional and higher professional education and a regulation on the industrial (professional) practice of students of institutions of the secondary professional education.

Also emphasised is the authority of the Ministry to coordinate the appointment of the heads of the state bodies of management of education in the subjects of the Russian Federation.

Meanwhile, the Ministry will not work out the procedure of introduction of educational qualifications for the teaching staff.

Direction of the Central Bank of Russia No. 1668-U of March 10, 2006 on the Adjustment of Individual Acts of the Bank of Russia

Invalidates Regulations of the Bank of Russia No. 110-P and No. 111-P of April 3, 2000 defining the particulars of issue and registration of securities of credit organisations supervised or being transferred under supervision of the Agency of Restructuring of Credit Organisations.

Invalidation of the mentioned acts is stipulated by the adoption of the Instruction of the Bank of Russia No. 128-I of March 10, 2006 on the rules of issue and registration of securities by credit organisations on the territory of the Russian Federation.

The Direction is entered into force 10 days after the day of its official publication in the Herald of the Bank of Russia.

Letter of the Ministry of Finance of the Russian Federation No. 03-03-02/84 of April 13, 2006 on the Taxation of Repo Operations

Explains the procedure of taxation of operations envisaging a repurchase agreement of participants for the securities. Such transaction implies that one party sells to the other a packet of securities of certain value with an obligation to buy them back at specified price.

Provisions of Article 282 of the Tax Code may apply to only those repo operations where the time between the dates of execution of the first and the second parts is not greater than one year. If the committed operation is not a repo one, its taxation is done according to the articles regulating the procedure of determination of the taxable base when committing operations with securities.

When applying the method of accruing, expenses are recognised as of the date of payments according to the terms of concluded contracts or as of the date of presenting of documents to the taxpayer serving as grounds to make the payments, or as of the last day of the reporting (tax) period. Such expenses reduce the taxpayer taxable base determined according to Article 274 of the Tax Code of the Russian Federation and do not form the taxable base for operations with securities.

The taxable base for the profit tax is formed with the seller under the first part of the repo agreement only as of the date of sale or the final redemption of the nominal cost of the security with amortisation of the debt. The seller under the first part of the repo agreement forms only the taxable base subject to the 24% rate if the securities sold by him are purchased under another repo operation.

For repo operations, the interest is accumulated using the method of accruing as of the end of the reporting (tax) period for organisations applying the method of accruing for the purposes of taxation of profit. The interest for taxation purposes is accrued proceeding from the interest base (price of the first part of the repo operation taking into account the accumulated coupon income if available), repo rate and the repo period. For organisations applying the cash method, incomes (expenses) for the repo operation are recognised for taxation purposes according to Article 273 of the Tax Code of the Russian Federation.

Operations of sale of securities in repo operations are exempted from the value added tax.

Federal Law No. 57-FZ of April 29, 2006 on the Amendments to the Code of Administrative Violations of the Russian Federation

Removes inconsistencies in the wordings of individual norms of the Code of Administrative Violations that may make more difficult their application in practice.

Refines the norms of articles specifying administrative responsibility for the violation of the rules of loading and unloading of vessels, transportation of hazardous and heavy-duty cargo, rules of crossing of railway tracks, illegal production, supplies or purchase of ethyl alcohol, as well as for the violation of the legislation on the state registration of independent entrepreneurs and legal entities and other.

Decision of the Constitutional Court of the Russian Federation No. 4-P of April 20, 2006 on the Case of Constitutionality of Part 2 of Article 10 of the Criminal Code of the Russian Federation, Part 2 of Article 3 of the Federal Law on the Entry into Force of the Criminal Code of the Russian Federation, Federal Law on the Amendments to the Criminal Code of the Russian Federation and a Number of Provisions of the Code of Criminal Procedures of the Russian Federation Pertaining to the Procedure for Bringing Court Rulings in Compliance with the New Criminal Law Eliminating or Mitigating Responsibility for a Crime Pursuant to the Appeals of Citizens A.K.Aizhanov, Y.N.Aleksandrov and Other

Appeals to the Constitutional Court of the Russian Federation were caused by the fact that courts of general jurisdiction, while revising the passed sentences in view of the liberalisation of the Criminal Code, did not reduce the punishment if the earlier one appeared to be a minimum one or below the lower limit. According to the convicts having appealed to challenge the constitutionality of Part 2 of Article 10 of the Criminal Code of the Russian Federation, as well as a number of provisions of the Code of Criminal Procedures of the Russian Federation pertaining to court rulings being brought in compliance with the new criminal law mitigating the responsibility, the punishment should be reduced not only below the upper limit specified in the old law, but below the minimum one.

The Constitutional Court of the Russian Federation emphasised that the principle of retroaction of the criminal law mitigating the responsibility (Article 10 of the Criminal Code of the Russian Federation) must be applied regardless of what were the improvements for the particular person. Another interpretation of the mentioned norm, namely, a reduction of the punishment assigned to the convict to the upper limit specified in the Law is not in line with the literal sense of Article 10 of the Criminal Code of the Russian Federation and does not take account of the legal assessment of the committed actions according to the new legal regulation. Therefore, when revising the cases according to the new norms of the Criminal Code, the courts may reduce the term of punishment not only to the upper, but also to the lower limit.

As to the challenged Item 2 of Part 1 of Article 399 of the Code of Criminal Procedures of the Russian Federation stating that the issue of mitigation of the punishment pursuant to the introduction of the criminal law possessing retroactive force is solved by the court at the request of the convict, the court emphasised that this provision does not lift the duty of the authorised state bodies to initiate the issue to bring the sentence in compliance with the new criminal law mitigating the responsibility for the crime regardless of the presence of the request of the convict.

The Decision is entered into force immediately after annunciation.

Decision of the Government of the Russian Federation No. 255 of April 29, 2006 on the Amendment to the Decision of the Government of the Russian Federation No. 72 of February 10, 2004

Medicines are excluded from the list of commodities subject to obligatory certification, and medicines (OKP codes 931000-937000) registered according to established procedure and consisting of mixed or non-mixed products for therapeutic use packed as dosed medicines or for retail trade must be subject to compliance declaration beginning with January 1, 2007, rather than May 1, 2006 as was envisaged earlier.

Decision of the Government of the Russian Federation No. 253 of April 28, 2006 on the Requirements to the Technical Means of Registration and Transfer of Information on the Volume of Production and Circulation of Ethyl Alcohol and Alcohol-Containing Products

For the purpose of state regulation of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products, endorses the requirements to the technical means of registration and transfer of information on the volume of production and circulation of ethyl alcohol, as well as alcohol-containing products, in the joint state automatic information system of registration of the volume of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products.

The Decision defines the types and design of the mentioned technical means, as well as their fulfilled functions.

The software of the joint state automatic information system installed in the technical means of registration and transfer of information shall be created by the organisation subordinate to the Federal Security Service of the Russian Federation according to the specification requirements endorsed by the Federal Security Service of the Russian Federation and coordinated with the Federal Tax Service and the Federal Customs Service.

Decision of the Government of the Russian Federation No. 252 of April 28, 2006 on the Licensing of Activities in Reproduction (Making Copies) of Audio and Video Pieces of Art and Phonograms on Any Media

Defines the procedure of licensing of activities in reproduction (making copies) of audio and video pieces of art and phonograms on any types of media carried out by legal entities and/or independent entrepreneurs.

The licensing body is the Federal Service of Enforcement of Observation of Legislation in the Sphere of Mass Communication and Protection of Cultural Heritage that will issue appropriate licenses.

The Regulation defines the list of documents the applicant must submit to get the license, as well as the requirements and terms required to carry out the licensed type of activities. In particular, the license holder must have the documents confirming the order for production of appropriate products; his right or the right of the client to reproduce the audio and video pieces of art and phonograms (contracts of purchase of the copyright and/or adjacent rights); presence with the license holder of certificates for distribution of films that must be registered; and other.

The license for the licensed activities may be granted for 5 years.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-02-07/1-90 of April 12, 2006

According to Item 1 of Article 115 of the Tax Code of the Russian Federation, tax bodies may apply to court to file a lawsuit to impose the tax sanction no later than six months after the tax violation is revealed and the appropriate act is drawn up (period of limitation). According to explanations of the Presidium of the Higher Arbitration Court No. 5 of February 28, 2001, this period is calculated from the day of drawing up of the act when the taxpayer is called to account as a result of the on-site tax check, as well as when the persons not being taxpayers are called to account, since the act must be drawn up only in these cases. Since the Tax Code of the Russian Federation does not envisage the drawing up of the act by the tax body as a result of other forms of tax control, rather than the on-site tax check, the period of limitation specified in Item 1 of Article 115 of the Code must be calculated in these cases from the day when the appropriate violation was revealed. The given period may not be restored .

If the amount of fine imposed on the independent entrepreneur is not greater than Rbl 5,000 for each unpaid tax in a tax period (Rbl 50,000 for an organisation), the tax sanction is imposed on the basis of the decision calling the taxpayer to account for the tax violation.

Decision imposing the sanction is taken after the time limit specified for the execution of the duty to pay the tax has expired, but no later than 60 days after the expiry of the time limit of execution of the requirement to pay the tax. Decision taken after expiry of the mentioned time limit is invalid and may not be executed. In this case, the tax body may apply to court to collect from the taxpayer the due tax amount. The same provision applies to collection of penalties for the overdue payment of taxes and fines.

Federal Law No. 59-FZ of May 2, 2006 on the Procedure for Processing Appeals of Citizens of the Russian Federation

The Law regulates legal relations pertaining to implementation by the citizen of his inherent constitutional right to apply to state bodies and bodies of local government, as well as specifies the procedure of processing of appeals of citizens by the state bodies, bodies of local government and officials.

The introduced procedure applies to all appeals of citizens except for those where another procedure of processing pertains. The processing procedure shall also apply to legal relations pertaining to appeals of foreign citizens and stateless persons.

The Law defines the requirements to the form of written appeals of citizens, as well as appeals sent over information systems. An exhaustive list of appeals is specified that are not processed. These include: anonymous appeals except for those of crimes or a state hazards or hazard to public security, appeals where there is a court sentence passed, appeals containing defamation, offences and thunders aimed at state bodies, bodies of local government and their officials or other citizens, repeated (multiple) appeals if they do not contain new arguments or circumstances when written replies were sent to the previous ones.

It is prohibited to send the appeal for processing to the state body, body of local government or the official whose decision or action (failure to act) is being appealed against.

Written applications must be registered on the obligatory basis within three days from the moment of receiving and shall be processed within 30 days. The Law regulates the procedure of actions of the bodies of power and officials when appeals are received in other than their sphere of reference. Specifies the general rules of acceptance of citizens in person.

The Law introduces responsibility of officials for the violation of the procedure of work with appeals of citizens, as well as an opportunity is envisaged to collect from citizens using court procedures expenses of checking of their appeals containing information known to be false.

The Law is entered into force 180 days after the day of its official publication.

Federal Law No. 58-FZ of May 2, 2006 on the Amendments to Articles 158 and 168 of the Criminal Execution Code of the Russian Federation

The amendments remove inaccuracies pertaining to regulation of detention of convict servicemen in a disciplinary military unit.

Arrest as a disciplinary action for up to 30 days is envisaged for the mentioned category of convicts in Part 1 of Article 168 of the Criminal Execution Code of the Russian Federation. However, in Part 2 of the same article, it is called a punishment, which is not in line with its legal essence. Besides, Part 2 of Article 168 specifies that arrested convicts are detained in one-man cells of the disciplinary military unit, and Part 2 of Article 158 of the Criminal Execution Code specifies isolation ward for the arrest, which is not in line with the actually applied procedure. The mentioned inconsistencies in the norms of the Criminal Execution Code of the Russian Federation are removed.

Besides, a restriction is removed for the number of visits to the convict servicemen of lawyers and other persons entitled to render legal aid. The mentioned restriction applies only to the number of visits of relatives of the convict.

Decree of the President of the Russian Federation No. 450 of May 2, 2006 on the Amendments to the Decree of the President of the Russian Federation No. 1315 of October 13, 2004 "Issues of the Federal Registration Service" and the Regulation Endorsed by this Decree

In the structure of the central office of the Federal Registration Service, the number of departments created in the main directions of activities of the Service is increased form 12 to 14.

The limiting number of employees of the central office of the Federal Registration Service from January 1, 2006 is increased from 277 (without the building guards and service personnel) to 375. There will also be a stepwise increase of the limiting number of employees of the territorial bodies of the Federal Registration Service from January 1, April 1 and October 1, 2006.

The Regulation on the Federal Registration Service is amended to include in the sphere of reference of the Federal Registration Service of authority to register not only political parties and public associations, but also other non-commercial organisations, including divisions of international organisations and foreign non-commercial non-governmental organisations. The Federal Service will fulfil also appropriate control functions for the activities of the mentioned non-commercial organisations; take decision to register the emblems of non-commercial organisations, as well as the emblems of public associations; issue to the registered non-commercial organisation the certificate of entry of record in the Joint State Register of Legal Entities from the federal body of executive power in charge of the state registration of legal entities, as well as the certificate of the state registration of the non-commercial organisation.

The sphere of reference of the Federal Registration Service will also include organisation of the state religions expert evaluation carried out at registration of religious organisations; the keeping of the registers: of non-commercial organisations, national cultural autonomies, branches and representations of international organisations and foreign non-commercial non-governmental organisations, representations of foreign religious organisations, Cossack societies, state notary offices and notary offices engaged in private practice, lawyers of foreign states engaged in activities on the territory of the Russian Federation; as well as the keeping of the federal list of extremist materials.

The Decree is entered into force from the day of its official publication.

Decision of the Government of the Russian Federation No. 260 of April 29, 2006 on the Measures to Implement the Federal Law on Insolvency (Bankruptcy) of Credit Organisations

Additional requirements to the terms of accreditation of bankruptcy commissioners as a receiver in bankruptcy cases of credit organisations shall be specified by the Bank of Russia in coordination with the Ministry of Economic Development of Russia and the Ministry of Justice of Russia.

The procedure of determination of the market value of securities owned by the credit organisation and permitted for circulation at the organised market of securities without attraction of an independent assessor is specified by the Federal Service for Financial Markets of Russia.

Order of the Ministry of Agriculture of the Russian Federation No. 105 of April 3, 2006 on the Endorsement of the Veterinary Rules of Laboratory Diagnostics of Bird Influenza A

To improve the efficiency of combating bird flu, specifies the requirements to the organisation of laboratory diagnostics of bird flue A obligatory on the territory of the Russian Federation for the bodies of state power, enterprise or other economic subjects, institutions, organisations, public associations regardless of their subordination and proprietary forms, officials and citizens.

Diagnostic laboratory investigations and serological tests shall be carried out in specialised veterinary institutions and are aimed at identification of the bird flu virus, bird flue virus RNA, bird flue virus antigens and antibodies.

The time limit to carry out laboratory investigations depends on the investigation method and may not be greater than 1 month.

Registered in the Ministry of Justice of the Russian Federation on April 27, 2006. Reg. No. 7761.

Order of the Ministry of Transport of the Russian Federation No. 44 of April 11, 2006 on the Endorsement of the Rules of Granting Subsidies in 2006 at the Expense of Resources of the Federal Budget to Organisations of the Sea and River Transport

The subsidies shall be granted to pay for the expenses to fulfil the following tasks (functions): navigation and hydrographical support of navigation safety at the Northern Seaway; preparedness to eliminate the consequences of sea accidents in the zone of responsibility of the Russian Federation, including creation and functioning of the Global Maritime Distress and Safety System, other systems of information transfer; providing safe navigation conditions on the Moscow Canal.

The chief administrator of resources allocated to grant the subsidies is the Federal Agency of the Sea and River Transport. The subsidies are provided under concluded contracts.

Distribution of subsidies among transport organisations, transfer of subsidies and control over their use for designated purposes is vested in the chief administrator of resources.

Registered in the Ministry of Justice of the Russian Federation on April 27, 2006. Reg. No. 7758.

Order of the Ministry of Agriculture of the Russian Federation No. 90 of March 27, 2006 on the Endorsement of the Rules of Combating of Bird Flue

Defines the procedure to carry out the measures to prevent contamination, restrict dissemination and eradicate the flue among birds grown or maintained for meet, eggs and other products, as well as for breeding for the purpose of reproduction.

The rules contain general information on the given disease, regulate the procedure of epizootic control and diagnosing the bird flue, establishing the fact of circulation of the bird flue, specify the requirements to prevention of bird flue, determine the list of restrictive measures in locations with unfavourable situation, measures when the bird flue is suspected, measures to eliminate the bird flue, measures of protection of personnel, as well as the procedure to stop the quarantine.

Registered in the Ministry of Justice of the Russian Federation on April 27, 2006. Reg. No. 7756.

Order of the Ministry of the Industry and Power Supplies of the Russian Federation No. 90 of April 21, 2006 on the Endorsement of the Rules of Granting Subsidies to Organisations of Popular Crafts

The subsidies shall be granted to the Federal Agency of the Industry within the limits of budget obligations endorsed in the summary budget list of the federal budget. The rules define the types of expenses covered by allocated subsidies, as well as specify the terms of getting them. In the first place, the subsidies are allocated to reimburse 50% of tariff rates for the railway transportation over the territory of the Russian Federation of products made by recipients of subsidies and dispatched in the previous month. The subsidies do not apply if the amount of expenses for the mentioned tariff rates is lower than Rbl 10,000. The subsidies to reimburse or cover expenses for the electric power consumed in the previous month for industrial production needs shall be granted on condition that the amount of such expenses makes at least Rbl 30,000.

The subsidies are not granted if the organisation is under bankruptcy proceedings.

To get the subsidies, organisations must send to the Federal Agency of the Industry appropriate application and a number of documents, the list being provided in the appendix to the rules.

If the recipients of the subsidies submit all necessary reporting documents in due time (the lists and forms being provided in the rules), the subsidies shall be granted to recipients on the monthly basis. The volume of the granted subsidies for each recipient is specified by the Agency taking into account the recommendations of association "Popular Crafts of Russia".

Registered in the Ministry of Justice of the Russian Federation on April 26, 2006. Reg. No. 7750.

Order of the Ministry of Culture and Mass Communication of the Russian Federation No. 134 of March 27, 2006 on the Endorsement of the Rules of Granting Subsidies in 2006 at the Expense of Resources of the Federal Budget to Creative Unions and the Rules of Granting Subsidies in 2006 at the Expense of Resources of the Federal Budget to Circus Organisations Supervised by the Federal Agency of Culture and Cinematography

Creative unions shall get subsidies from the federal budget within the limits of budget obligations and the volumes of financing endorsed by the Federal Agency of Culture and Cinematography for the state support of creative unions. Recipients of subsidies are creative unions engaged in economic activities and paying the profit tax according to established procedure under agreements on subsidies concluded by the Federal Agency of Culture and Cinematography with creative unions. The subsidies shall be directed to carry out the measures in the sphere of culture and arts, social support of creative workers, outstanding figures of arts, young talented authors and performers, promotion of arts in mass media in compliance with the chartered activities of creative unions.

The subsidising of circus organisations shall be provided from the federal budget within the limits of budget obligations and volumes of financing endorsed for the Federal Agency of Culture and Cinematography for the state support of circus organisations.

The subsidies shall be granted to circus organisations to cover expenses of labour remuneration, uniform social tax, obligatory social insurance against accidents and occupational diseases, author remuneration, payment for communal and communication services, transportation services, travelling expenses and service trips, leasing, maintenance and veterinary services of animals and their purchase, civil defence, purchase of equipment, stage expenses, purchase of items of supplies and consumables, maintenance and guarding of buildings, assembly and disassembly of mobile circuses, installation and launching works, making printed items and tickets, customs procedures, dwelling for guest workers, information support of activities, capital repair except for the objects of the housing fund and objects of social destination.

Registered in the Ministry of Justice of the Russian Federation on April 25, 2006. Reg. No. 7749.

Order of the Federal Customs Service No. 306 of April 6, 2006 on the Amendments to the Order of the Federal Customs Service of Russia No. 1005 of October 28, 2005 on the Authority of the Customs Bodies to Carry out Customs Operations for Excisable and Certain Other Types of Commodities

The specialised customs bodies carrying out operations for excisable and certain other types of commodities are the customs posts of the Central and the North-Western Excise-Duty Customs Offices, except for the Specialised and the Gorensky Customs Posts of the Central Excise-Duty Customs Office and the Central Excise-Duty (Specialised) Customs Post of the North-Western Excise-Duty Customs Office.

Customs posts located in Moscow and the Moscow Province, in St.Petersburg and the Leningrad Province (except for the customs posts of the Central and the North-Western Excise-Duty Customs Office), as well as the Specialised Customs Post of the Central Excise-Duty Customs Office do not enjoy the authority to carry out customs operations for the fuels and lubricants from oil products classified under Heading 3403 and Subheadings 2710197100-2710990000 of the Foreign Trade Commodity Nomenclature of Russia, except for the commodities necessary for the normal operation and technical maintenance of air, sea (river) vessels.

Registered in the Ministry of Justice of the Russian Federation on April 25, 2006. Reg. No. 7748.

Order of the Ministry of the Industry and Power Supplies of the Russian Federation No. 52 of March 21, 2006 on the Endorsement of the Procedure of Keeping of the Joint Register of Registered Systems of Voluntary Certification and Providing Information from This Register

The Joint Register is a state information resource and is maintained by the Federal Agency of Technical Regulation and Metrology. The Register contains the name of the system of voluntary certification, information on the legal entity or independent entrepreneur having created the system, information on the rules of functioning, list of objects subject to certification, information on the compliance sign, registration record.

The Joint Register is maintained in the electronic form and on paper. In cases of inconsistency between information in the electronic form and the one available in the documents on paper, the priority rests with the documents on paper.

Information available in the Joint Register is open to the public except for the information with restricted access. Access to information is provided by printing the official publication of the Agency, to requests of the interested parties.

Registered in the Ministry of Justice of the Russian Federation on April 25, 2006. Reg. No. 7747.

Federal Law No. 60-FZ of May 3, 2006 on the Amendments to the Federal Law on the Banks and Banking Activities and the Federal Law on the Central Bank of the Russian Federation (Bank of Russia)

The Federal Law on the banks and banking activities is extended to include new norms specifying the minimum amount of own resources (capital) for banks in the amount of EUR 5 mn rouble equivalent and for non-bank credit organisations - EUR 500,000 and their responsibility for the reduction of this minimum amount.

Besides, amendments are introduced in Articles 62 and 63 of the Federal Law on the Central Bank of the Russian Federation (Bank of Russia) pertaining to the revocation of the right of the Bank of Russia to fix the amount of own resources (capital) for operating credit organisations as a prerequisite for creation of their affiliated organisations (branches, representations) on the territory of a foreign state.

The given norms are introduced from January 1, 2007. The banks possessing as of January 1, 2007 own resources (capital) in the amount below EUR 5 mn rouble equivalent may continue their activities on condition that the amount of their own resources (capital) will not reduce as compared to the level of this date.

The Federal Law is entered into force from January 1, 2007.

Decision of the Government of the Russian Federation No. 266 of May 2, 2006 on the Amendments to the Rules of Calculation of the Periods of Work Permitting an Early Assignment of the Labour Old-Age Pension in Compliance with Articles 27 and 28 of the Federal Law on Labour Pensions in the Russian Federation

The amendments extend the list of the types of works specified in the rules where the periods of work are summed up in cases of an early assignment of the labour pension to citizens. The list includes the periods of work as rescue workers in professional rescue services and formations of the Ministry of Emergency Situations of Russia; works with convicts as employees of institutions of execution of punishments in the form of imprisonment; works in positions of the State Fire Service (fire fighting and rescue services) of the Ministry of Emergency Situations of Russia.

The mentioned amendments adjust the procedure of summing up of the periods of work permitting to get an early labour pension. Thus, the periods of work in the regions of the Far North and localities of similar status must be summed up with the periods of work included in the list. Besides, the periods of works in the underground without any restrictions must be added to the periods of work in heavy conditions. Earlier, such types of works were summed up only for men after 55 years of age and women after 50 years of age if they had worked in heavy conditions for at least 12 years and 6 months and 10 years respectively and had the insured length of service at least 25 and 20 years respectively.

The procedure of calculation of the periods of work on a rotational basis in the regions of the Far North and localities of similar status that was earlier applied for an early assignment of labour pensions to men after 55 and women after 50, if they had worked for at least 15 calendar years in the regions of the Far North or at least 20 calendar years in localities of similar status and have the insured length of service at least 25 and 20 years respectively, shall apply also to one more category of workers. This is women after 50 years of age having born two or more children if they have the insured length of service at least 20 years and have worked for at least 12 calendar years in the regions of the Far North or at least 17 calendar years in localities of the similar status (on a rotational basis).

In addition to the above, the rules are extended to include the provisions on the particulars of calculation of the length of service on the water transport, as well as the periods of underground work. The amendments introduce a rule requiring to include in the length of work permitting an early assignment of the labour old-age pension the time of the paid forced absenteeism in cases of illegal dismissal or transfer to another job followed by subsequent restoration at the previous place of work permitting an early assignment of the labour old-age pension.

Letter of the Central Bank of Russia No. 45-T of March 31, 2006 on the Explanations on Individual Issues of Application of the Regulation of the Bank of Russia No. 227-P of May 14, 2003 on the Procedure for Keeping Records and Submission of Information on Affiliated Persons of Credit Organisations

Explains individual issues of application of the procedure of keeping records and submission of information on affiliated persons of credit organisations endorsed by the Regulation of the Bank of Russia No. 227-P of May 14, 2003.

Natural persons holding stocks of the legal entity are included in the list of affiliated persons of the credit organisation regardless of the active capacity. If the mentioned natural persons are legally incompetent, affiliated persons of the credit organisation shall also include their trustees. When entering information on the trustee in Form 0409051 "List of Affiliated Persons of the Credit Organisation", Column 10 is used to show codes A2 and/or A3. If the reason of trustee or his ward affiliation is the appurtenance to the group of persons where the credit organisation belongs (code A2), the nature of their interrelation should show in Columns 6, 7 of Form 0409052 relations type "3" and code GL9 (if the trustee is the ward's relative), in other cases, relations type is "5" with code GL2.

The natural persons "fulfilling labour duties in the legal entity" are natural persons having concluded a labour contract with the employer legal entity. Meanwhile, Form 0409051 and Form 0409052 are used to enter only those natural persons having concluded a labour contract with the employer legal entity who may influence significantly activities of the legal entity.

The date when affiliation of the newly elected member of the board of directors of the credit organisation occurs is the initial date of his election as indicated in the protocol of the general meeting of participants of the credit organisation. The date when affiliation of the members of the management bodies of the reorganised credit organisation occurs is determined on the basis of documents certifying the election (appointment) to appropriate positions in the newly formed legal entity.

Credit organisations shall submit reports to the Bank of Russia on affiliated persons as soon as information (including the amendments) is entered in the list of affiliated persons. Responsibility for the transfer of confidential information to the Bank of Russia rests with credit organisations. Territorial institutions of the Bank of Russia may not demand from credit organisations posting appropriate marks on the reports containing passport information of natural persons (Form 0409051). Reports drawn up to Form 0409052 does not contain confidential information.

Federal Law No. 63-FZ of May 4, 2006 on the Ratification of the Agreement between the Government of the Russian Federation and the Commonwealth of Independent States on the Terms of Stay on the Territory of the Russian Federation of the Antiterrorist Centre of the Member-States of the Commonwealth of Independent States and the Protocol on the Amendments to the Agreement between the Government of the Russian Federation and the Commonwealth of Independent States on the Terms of Stay on the Territory of the Russian Federation of the Antiterrorist Centre of the Member-States of the Commonwealth of Independent States of October 21, 2003

Ratifies the Agreement between the Government of the Russian Federation and the Commonwealth of Independent States on the terms of stay on the territory of the Russian Federation of the Antiterrorist Centre of the Member-Sates of the Commonwealth of Independent States signed in the city of Moscow on October 21, 2003 and the Protocol on the amendments to the mentioned Agreement signed in Moscow on June 9, 2005.

The given Agreement creates a long-term legal basis for the stay of the Antiterrorist Centre of the Commonwealth of Independent States on the territory of the Russian Federation. It defines the legal status of the Antiterrorist Centre of the Commonwealth of Independent States and its employees, procedure of interaction of the Centre with the bodies of power of the Russian Federation.

The Protocol is an additional document singed for the purpose of correction and coordination of the provisions of the Agreement pertaining to interests of the plenipotentiary representatives of the Commonwealth member-states attached to the Antiterrorist Centre of the Commonwealth of Independent States that undergo service and enjoying material support in the competent bodies of their states.

Federal Law No. 62-FZ of May 4, 2006 on the Amendment to Article 6 of the Federal Law on Natural Monopolies

The Federal Law No. 147-FZ of August 17, 1995 on natural monopolies introduces equal access for extracting organisations to the system of Russian arterial pipelines and terminals in sea ports when exporting oil outside the customs territory of the Russian Federation. However, the reference to the terminals in sea ports removes from operative records oil supplies carried out through other terminals (railway, river, the ones at oil refineries).

The amendment excludes the mentioned restriction and applies state control to all types of oil export.

Federal Law No. 61-FZ of May 4, 2006 on the Amendments to the Federal Law on the Military Duty and Military Service and the Federal Law on the Status of Servicemen

Refines the terminology of Subitem "a" of Item 2 of Article 23 and Item 9 of Article 38 of the Federal Law on the military duty and military service, as well as Item 8 of Article 11 and Item 8 of Article 15 of the Federal Law on the status of servicemen pertaining to the names of scientific grades and scientific titles.

The mentioned terminology is being brought in compliance with Item 5 of Article 47 of the Federal Law on the military duty and military service (in the wording of the Federal Law No. 149-FZ of December 2, 2005).

Decision of the Government of the Russian Federation No. 258 of April 29, 2006 on the Subventions for the Implementation of the Authority of Initial Registration for Military Purposes on the Territories Lacking Military Commissariats

Distributes in 2006 among the budgets of the subjects of the Russian Federation subventions from the Federal Fund of Compensations for the implementation of the authority of initial registration for military purposes on the territories lacking military commissariats for the total amount of Rbl 1 bn. Endorses the method of distribution of subventions, as well as specifies the procedure of their spending and record keeping.

The subventions are allocated to finance expenses to implement the authority of initial registration for military purposes on the territories lacking military commissariats handed over from the Russian Federation to the bodies of local government of residential settlements and bodies of local government of urban districts.

Message of the President of the Russian Federation to the Federal Assembly of the Russian Federation of May 10, 2006

In his next annual message to the Federal Assembly, the President described approaches to defining the place of Russia in the world division of labour, in modern international relations. The President analysed in detail the demographic issue and development of the Armed Forces.

The task of rouble convertibility put forward since 2003 must be expedited by revocation of remaining restrictions from July 1 of the current year. To make the rouble a more universal means of international payments, it is suggested to arrange on the territory of Russia exchange trade for oil, gas, other commodities with payments made in roubles.

To facilitate introduction of home-made products to international markets, the issue of a more rational participation in international division of labour was raised and the issue of obtaining full benefits from integration in the world economy. To this end, negotiations are continued to join WTO on conditions that would take account of economic interest of Russia.

Having characterised the situation in the demographic sphere as critical, the President suggested a program of stimulation of birth rate, namely, the measures of support of young families, support of women making up their minds to have a child that include an increase of the child care allowance paid out until 1.5 years of age: from Rbl 700 to Rbl 1,500, and up to Rbl 3,000 for the second child on the monthly basis. Introduction of compensation of expenses for child pre-school education up to 70% of the average amount of payment for the pre-school institutions. Increase up to Rbl 2,500 of earnings for adoptive parents. Increase of the cost of birth certificates - in pre-natal centres from Rbl 2,000 to Rbl 3,000, and in the maternity hospital, from Rbl 5,000 to Rbl 7,000. A measure of material support is suggested to women having born a second child - at least Rbl 250,000 with an annual indexing.

The President also emphasised especially the issue of modernisation of the Russian Army, manning compliance with the goal of creation of a professional and mobile army to bring it to 1 million persons. The reduction is expected to occur at the expense of the reduction of the bureaucratic apparatus. Combat units will not be reduced.

It is expected to make the Army a professional one for more than two thirds by 2008, reduce the period of draft service to 12 months. General-purpose forces by 2011 will include 600 units of permanent readiness. Their number will be significantly increased in the fighter plane units, army aviation, air defence forces, communication units, radio electronic reconnaissance and warfare units.

By 2010, it is expected to solve completely the issue of permanent dwelling space for servicemen, and by 2012, the issue of service dwelling space for servicemen.

Federal Law No. 68-FZ of May 9, 2006 on the Honorary Title of the Russian Federation "City of Military Glory"

In commemoration of warriors deceased while defending the Fatherland, introduces an honorary title "City of Military Glory" for the cities of the Russian Federation.

Specifies the general procedure of awarding this title to cities, defines the particulars of the legal status of the cities of military glory.

The title of the "City of Military Glory" is awarded to the cities of the Russian Federation on the territory of which or in the vicinity of which defenders of the Fatherland displayed courage, endurance and mass heroism in bitter fighting. The title, in particular, is awarded to the hero cities of the Russian Federation.

Proposals to award the title of the "City of Military Glory" may be introduced by the bodies of local government, citizens of the Russian Federation and public associations. The terms and procedure of awarding the title shall be defined by the President of the Russian Federation.

Federal Law No. 67-FZ of May 9, 2006 on the Amendments to the Federal Law on the Social Guarantees to the Heroes of Socialist Labour and Full Bearers of the Order of Labour Glory

Extends the list of benefits granted to the Heroes of Socialist Labour and full bearers of the Order of Labour Glory. The mentioned categories of citizens are entitled to choose between the mentioned benefits and the monthly monetary payment in the amount of Rbl 20,000. Part of the benefits is preserved if one chooses the monthly monetary payment. Besides, the given payment is made regardless of the monthly monetary payment assigned under other laws and other normative legal acts of the Russian Federation. The amount of the payment will be indexed similar to the basic part of the labour pension.

The payment may be assigned beginning with January 1 of the year following the year of submission of the appropriate application to the territorial body of the Pension Fund of the Russian Federation. The application for the subsequent calendar year is submitted until October 1 of the current year. The application to assign the payment for the period from July 1 to December 31, 2006 must be submitted until June 15, 2006.

Additional benefits are introduced for the burying and free use of halls of official figures and delegations of airports, air terminals, railway terminals and stations, sea terminals (ports) and river terminals, as well as the benefits to the widows of the Heroes of Socialist Labour and full bearers of the Order of Labour Glory enjoying priority services in medical treatment and prevention institutions, provision of medicines and accommodations.

Public charitable associations (organisations) created by the Heroes of Socialist Labour and full bearers of the Order of Labour Glory are entitled to get rooms at the expense of the federal budget outfitted with telephone communication enjoying exemptions from payment for the operation of the mentioned rooms and communal services.

The Federal Law is entered into force from the day of its official publication except for individual provisions entering into force from July 1, 2006.

Federal Law No. 66-FZ of May 8, 2006 on the Amendments to Articles 15 and 24 of the Federal Law on the Status of Servicemen

According to introduced amendments, the accumulated mortgage system of housing support for servicemen shall apply to servicemen having concluded the first contract for the military service from January 1, 2005. Citizen servicemen having concluded contracts for the military service before January 1, 2005 may become participants of the mortgage system if they wish.

The Law specifies the state guarantees for the housing support for servicemen by providing dwelling space or monetary resources to purchase dwelling space through the accumulate mortgage system.

Federal Law No. 65-FZ of May 8, 2006 on the Amendments to the Code of Administrative Violations of the Russian Federation

The amendments pertain to the time limits and procedure of calling to account for the violation of the legislation of the Russian Federation on export control. In particular, amendments are introduced in Articles 3.5 and 4.5 of the Code of Administrative Violations to increase the period of limitation to sue for administrative responsibility for the violation of the legislation of the Russian Federation on export control from two months to one year, as well as the limiting amounts of administrative fines for the violations in the mentioned sphere. Article 19.4 of the Code of Administrative Violations is extended to include a new part introducing administrative responsibility for the failure to execute legal demands of the official authorised in the sphere of export control.

For non-commercial organisations:

forms endorsed by the Decision of the Government of the Russian Federation No. 212 of April 15, 2006 on the measures to implement individual provisions of the federal laws regulating activities of non-commercial organisations in MS Excel format.

Federal Law No. 64-FZ of May 6, 2006 on the Ratification of the Agreement on the Union Relations between the Russian Federation and the Republic of Uzbekistan

Ratifies the Treaty signed in Moscow on November 14, 2005 providing for international and legal settling of the union principles as a basis for the Russian-Uzbekistanian interaction.

The Treaty is concluded to enhance peace, improve stability, national, regional and international security on the basis of coordination of efforts and joint actions of the parties to eliminate emerging danger, develop and enhance cooperation in political, economic, foreign-trade and humanitarian spheres.

Decision of the Government of the Russian Federation No. 276 of May 7, 2006 on the Adjustment of the Functions of the Federal Bodies of Executive Power in the Sphere of Copyright and Adjacent Rights

The Ministry of Culture of Russia shall fulfil the function of working out of the state policy, working out and introduction in the Government of the Russian Federation of draft federal law and other normative legal acts in the sphere of copyright and adjacent rights in the sphere of culture, arts, historical and cultural heritage and cinematography, mass media and means of mass communication, archive business.

Decision of the Government of the Russian Federation No. 271 of May 6, 2006 on the Amendments to the Rules of Use of the Migration Card Endorsed by the Decision of the Government of the Russian Federation No. 413 of August 16, 2004

Endorses a new form of the documents for migrants. The blank migration card is changed to comply with international practice: all information available in the card is provided also in the English language.

Order of the Federal Service of State Statistics No. 26 of April 6, 2006 on the Endorsement of the Qualification Requirements to Professional Knowledge and Skills Necessary for the Execution of Service Duties by Civil Servants of the Federal Service of State Statistics

Defines the requirements to professional knowledge and skills of the categories "heads", "assistants (advisors)" of the chief and leading groups of positions, "specialists" of the leading group of positions, "specialists" of the senior group of positions, "supporting specialists" of the leading, senior and junior groups of positions.

The mentioned qualification requirements must be included in the official regulations for civil servants proceeding from the tasks and functions of the structural divisions of the central office of the Federal Service of State Statistics or its territorial bodies.

Registered in the Ministry of Justice of the Russian Federation on April 28, 2006. Reg. No. 7776.

Order of the Federal Antimonopoly Service No. 9 of January 17, 2006 on the Endorsement of the Rules of Processing by the Antimonopoly Body of Cases of Violations of the Antimonopoly Legislation and Other Normative Legal Acts on the Protection of Competition at the Market of Financial Services

Defines organisational and legal fundamentals of processing of cases of violations of the antimonopoly legislation and other normative legal acts on the protection of competition at the market of financial services by the Federal Antimonopoly Service of Russia and its territorial bodies. The rules do not apply to the procedure of processing of cases of violation of the antimonopoly legislation at the market of bank services.

The Order specifies the grounds to process the cases of violations of the antimonopoly legislation, procedure for taking decisions and issue of orders, as well as the procedure of appealing against the mentioned decisions and orders.

Application of the violation of the antimonopoly legislation together with submitted materials and documents shall be processed within one month from the day of their receiving. The case of the violation of the legislation shall be processed within three months from the moment of issue of the ruling initiating the case in view of the signs of violation of the antimonopoly legislation. The mentioned time limit may be prolonged not more than for six months from the moment of expiry of the mentioned three-months limit.

Registered in the Ministry of Justice of the Russian Federation on April 28, 2006. Reg. No. 7774.

Decree of the President of the Russian Federation No. 473 of May 11, 2006 "Issues of the Federal Customs Service"

According to the Decree, the Federal Customs Service of the Russian Federation is handed over from the Ministry of Economic Development and Trade of the Russian Federation directly to the Government of the Russian Federation.

The Government of the Russian Federation shall manage the Federal Customs Service directly, including, in particular, assigning to the position and dismissal from it the head of the Federal Customs Service and his deputies.

The functions of the Ministry of Economic Development and Trade of the Russian Federation of working out the state policy and normative and legal regulation in the customs sphere are handed over to the Federal Customs Service of Russia completely.

Appropriate changes are introduced in the Decree of the President of the Russian Federation No. 649 of May 20, 2004 "Issues of the Structure of the Federal Bodies of Executive Power".

The Government of the Russian Federation is ordered to introduce within one month in the State Duma of the Federal Assembly of the Russian Federation the draft federal law on the amendments to legislative acts of the Russian Federation to implement the Decree.

The Decree is entered into force from the day of its official publication.

Order of the Federal Service for Financial Markets No. 06-42/pz-n of April 18, 2006 on the Amendments to the Regulation on the Procedure of Issue by the Federal Service for Financial Markets of the Permission for the Placing and/or Circulation of Emission Securities of Russian Issuers outside the Russian Federation Endorsed by the Order of the Federal Service for Financial Markets of Russia No. 06-5/pz-n of January 12, 2006

The amendments shall create conditions providing for equal rights of investors working at the Russian stock market in the course of circulation of the stocks of Russian joint-stock companies outside the Russian Federation, including those in the form of foreign securities certifying the rights for such stocks.

The amendments envisage that if the holder of stocks of the Russian joint-stock company wants to get the permission for the circulation of his stocks outside the Russian Federation, he must offer them for purchase on the territory of the Russian Federation. Opportunities of purchase of stocks on the territory of the Russian Federation are considered provided if the stocks are offered for purchase at the stock exchange or through a broker rendering sales services to their holder on the basis of a commutative contract concluded with him. Not more than 70% of the total amount of stocks offered for sale may be purchased outside the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on May 5, 2006. Reg. No. 7784.

Order of the Ministry of Justice of the Russian Federation No. 150 of May 5, 2006 on the Endorsement of the Form of the Certificate of the State Registration of a Non-Commercial Organisation

Since the Decree of the President of the Russian Federation No. 451 of May 2, 2006 empowered the Ministry of Justice of the Russian Federation with authority of the state registration of non-commercial organisations, the Ministry of Justice of Russia endorses the form of the certificate of the state registration of a non-commercial organisation.

The certificate contains the full name of the registered non-commercial organisation, as well as information on the entry of information on the registered organisation in the Joint State Register of Legal Entities and in the agency register of registered non-commercial organisations.

Registered in the Ministry of Justice of the Russian Federation on May 5, 2006. Reg. No. 7781.

Decision of the Government of the Russian Federation No. 282 of May 11, 2006 on the Reports Submitted by Construction Parties on Activities Pertaining to Attraction of Monetary Resources of Participants of Shared Construction

The quarterly reports of construction parities engaged in activities pertaining to attraction of monetary resources of participants of shared construction shall be submitted to the Federal Service for Financial Markets of Russia.

The mentioned body shall implement the authority to accept from construction parties quarterly reports without additional changes in the staff and labour remuneration fund before the body is nominated in charge of control and enforcement in the sphere of shared construction of apartment houses and/or other objects of immovable property.

Decision of the Government of the Russian Federation No. 281 of May 11, 2006 on the Endorsement of the Regulation on the Submission of the Quarterly and Annual Reports of Execution of the Federal Budget to the Government of the Russian Federation

Endorses the Regulation defining the procedure of submission by the Ministry of Finance of Russia of the quarterly and annual reports of execution of the federal budget to the Government of the Russian Federation.

The quarterly reports shall include the report of execution of the federal budget and the explanatory note. The annual report shall include the balance report of execution of the federal budget, report of financial results of activities, report of execution of the federal budget and the explanatory note.

The report of execution of the federal budget shall be drawn up on the basis of information of the budget accounting work and reports of the bodies of the Federal Treasury and chief administrators of resources of the federal budget. The quarterly and annual reports of execution of the federal budget shall be signed by the Minister of Finance of the Russian Federation and the head of the Federal Treasury.

The Regulation on the submission of the quarterly and annual reports of execution of the federal budget endorsed by the Decision of the Government of the Russian Federation No. 695 of September 15, 2000 is invalidated.

In contrast to the earlier available Regulation, the endorsed procedure envisages submission, together with the annual reports, of summary information of execution of court rulings envisaging vindication of resources of the federal budget; summary report of the spending of resources of the federal budget allocated in registered (shared) capitals of legal entities and on incomes from such investments; as well as the orders of the Minister of Finance redistributing resources of the federal budget among chief administrators of resources of the federal budget and blocking expenses.

Letter of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being No. 0100/5155-06-23 of May 5, 2006 on Additional Measures to Stop Circulation of the Mineral Waters Nabeglavi and Borjomi Failing to Comply with Specified Requirements

Suspends from May 10, 2006 the sanitary and epidemiological statements and certificates of the state registration for the mineral water Nabeglavi, and from May 7, 2006, the certificate of the state registration for the mineral water Borjomi produced in the Republic of Georgia.

The sale of the mentioned waters shall be prohibited, and revealed consignments shall be withdrawn from circulation. The customs bodies shall stop transfer of the Georgian-made mineral waters Nabegalvi and Borjomi to the territory of the Russian Federation.

Decision of the Government of the Russian Federation No. 283 of May 11, 2006 on the Amendments to the Decision of the Government of the Russian Federation No. 914 of December 2, 2000

Changes the rules of keeping of logbooks of received and drawn up invoices, the purchase ledger and the sales ledger in the calculation of the value added tax, as well as the form of the invoice.

The rules shall apply to buyers and sellers of proprietary rights. Appropriate changes are introduced in the form of the invoice. The amendments envisage a procedure to draw up additional sheets in the purchase ledger and additional sheets in the sales ledger. The mentioned additional sheets are drawn up if one needs to enter changes in the purchase ledger and sales ledger. Additional sheets in the purchase ledger and sales ledger may be drawn up in the electronic form.

Invoices received from sellers must be registered in the purchase ledger as soon as the right for tax exemptions occur according to the procedure specified in Article 172 of the Tax Code of the Russian Federation (earlier, as soon as the purchased commodities, fulfilled works and rendered services are paid for and registered).

Invoices filled out partly on a computer and partly manually, but meeting the specified norms of filling, may be registered in the purchase ledger.

To restore tax amount according to the procedure specified in Item 6 of Article 171 of the Tax Code of the Russian Federation, the sales ledger is used to enter in the last month of the calendar year beginning with the year 2006 VAT amount to be restored and paid to the federal budget for the current calendar year.

Order of the Federal Service for Financial Markets No. 06-29/pz-n of March 21, 2006 on the Endorsement of the Regulation on Internal Control of a Professional Participant of the Securities Market

Defines the procedure of organisation and carrying out by a professional participant of the securities market of control over compliance of activities of the professional participant with requirements of the legislation of the Russian Federation on the securities market, on the protection of the rights and legal interests of investors at the securities market, on advertising, as well as over observation of internal documents of the professional participant pertaining to his activities at the securities market.

The Regulation specifies the procedure of internal control of the professional participant of the securities market while defining, in particular, the particulars of internal control to combat legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism.

The Regulation defines the status and requirements to the controller of the professional participant of the securities market, specifies his functions, rights and duties. The Regulation also describes the rights and duties of the head and employees of the professional participant of the securities market in the framework of internal control.

Pursuant to the endorsement of the Regulation, professional participants of the securities market are ordered to bring their instruction on internal control in compliance with the requirements of the Regulation within 2 months from the date of entry into force of the Order.

The Decision of the Federal Commission for Securities of Russia No. 03-34/ps of August 13, 2003 on the Regulation on internal control of the professional participant of the securities market is invalidated.

Registered in the Ministry of Justice of the Russian Federation on May 6, 2006. Reg. No. 7786.

Regulation of the Central Bank of Russia No. 285-P of April 10, 2006 on the Procedure of Acceptance and Execution by Credit Organisations, Divisions of the Payment Network of the Bank of Russia of Writs of Execution Presented by Recoverers

Specifies the procedure of acceptance and execution by credit organisations, divisions of the payment network of the Bank of Russia of writs of execution presented by recoverers (legal entities and natural persons) directly to the banks keeping debtor bank accounts. The Regulation does not apply to cases of acceptance of writs of execution from recoverers by credit organisations with revoked licenses for bank activities.

The recoverer (his representative) shall present to the bank the original of the writ of execution (its copy) and the application indicating details of the bank account of the recoverer to be used to transfer recovered monetary resources.

If there are several opened bank accounts of the debtor in the bank, the collection applies to all bank accounts taking into account available restrictions in disposal of resources.

The Regulation defines the procedure of registration of the writ of execution, application and the procedure of filling of individual details of the appropriate encashment order drawn up by the bank. Execution of the encashment order shall be done by the bank no later than within 3 days after acceptance of the writ of execution.

The Regulation specifies the procedure of revocation and return of the writ of execution. The revocation is arranged through submission of the written application of the recoverer to the bank. The return shall be arranged no later than the working day following the day of receiving of the given application. In this case, a mark of the reason of the return is entered by the bank on the reverse side of the writ of execution, the date of return is posted indicating the recovered amount if there was a partial payment of the writ of execution.

From the day of entry into force of the ruling of the Cassation Board of the Supreme Court of the Russian Federation No. KAS 05-471 of October 20, 2005, invalidates the Regulation of the Bank of Russia No. 221-P of March 26, 2003 on the procedure of acceptance and execution by credit organisations, divisions of the payment network of the Bank of Russia of writs of execution presented by natural person recoverers specifying the duty of natural person recoverers to issue the order permitting the bank to draw up on their behalf encashment order, indicate the debtor account numbers, present documents to the bank personally, sing the application in the presence of the bank employee, as well as ordering the bank to check compliance of information indicated by the recoverer (trustee) in the application with information of the personal identification document of the recoverer (trustee).

From the day of entry into force of the given Regulation, the rest of the Regulation of the Bank of Russia No. 221-P of March 26, 2003 is invalidated.

The Regulation is entered into force 10 days after the official publication in the Herald of the Bank of Russia.

Registered in the Ministry of Justice of the Russian Federation on May 6, 2006. Reg. No. 7785.

Decision of the Government of the Russian Federation No. 287 of May 15, 2006 on the Endorsement of the Rates of Import Customs Duties for Baryta Paper and Paperboard

Prolongs import customs duties for baryta paper and paperboard introduced by the Decision of the Government of the Russian Federation No. 404 of June 30, 2005. The rates of the import customs duties for baryta paper and paperboard make: code of the Foreign Trade Commodity Nomenclature 4810 13 110 1 - in the amount of 5% of the customs cost or in euros, code 4810 13 110 9 other - 15%, code 4810 13 190 1 - 5% and code 4810 13 190 9 other - 15%.

The Decision is entered into force one months after the day of its official publication.

Decision of the Government of the Russian Federation No. 285 of May 13, 2006 on the Endorsement of the Rules of Granting Subsidies to Young Families for the Purchase of Dwelling Space in the Framework of Implementation of Subprogram "Providing Dwelling Space to Young Families" of the Targeted Federal Program "Housing" for the Years 2002-2010

Defines the procedure of granting subsidies to young families for the purchase of dwelling space, including the payment of the initial contribution in cases of a mortgage housing credit or a loan for the purchase of dwelling space or creation of object of personal housing construction, in the framework of implementation of subprogram "Providing Dwelling Space to Young Families" of the federal targeted program "Housing" for the years 2002-201, as well as of fulfilling in 2006 of obligations to compensate part of expenses for the purchase or construction of dwelling space made by young families participating in the mentioned subprogram at the birth (adoption) of the child.

The right of the young family participating in the subprogram for the subsidy shall be certified with a personal document - certificate not being a valuable paper. The certificate is issued by the body of local government and is valid for not more than 9 months from the date of issue.

Participation in the subprogram is permitted for a young family, including an incomplete one, consisting of 1 parent and 1 and more children meeting the requirements: age of each of the spouses or 1 parent in an incomplete family as of the day of adoption of the decision to include in the list of candidates - not greater than 30; family recognised as needing improvement of housing conditions; availability with the family of incomes or other monetary resources enough to pay for the dwelling space in excess of the amount of granted subsidy. As a first priority, the lists include young families registered as needing improvement of housing conditions before March 1, 2005.

The subsidy is provided in the amount of at least: 35% of the cost of the dwelling space - for young families without children; 40% for young families having 1 and more children. The total area of the dwelling space used to determine the subsidy makes: for a family of 2 persons - 42 square meters; for a family numbering 3 and more persons - 18 square meters per person.

To participate in the program, the young family submits to the body of local government at the place of permanent residence a packet of documents. The decision is taken within 10 days from the day of submission of the given documents.

The subsidy is granted to the holder of the certificate in cashless form by transferring money to his bank account. The subsidy is granted only once.

The Decision defines the time limits, procedure of forming and endorsement of the lists of young families participating the subprogram, specifies the principle of calculation of the amount of given subsidies, time limits and procedure of transfer. Describes the terms permitting to transfer resources of the federal budget to the budget of the subject of the Russian Federation for the co-financing of provided subsidies. Provides the forms of the application, certificate, appropriate lists and the report of the subject of the Russian Federation of the use of resources to grant the subsidies.

Order of the Ministry of Finance of the Russian Federation No. 77n of May 11, 2006 on the Amendments to the Orders of the Ministry of Finance of the Russian Federation No. 34n of April 25, 2002, No. 38n of April 29, 2002 and No. 93n of September 12, 2002

The Interim Regulation on the system of certification, study and professional development of auditors endorsed by the Order of the Ministry of Finance of Russia No. 93n of September 12, 2002 is amended to change the procedure of confirmation by the auditor of observation of the requirements on the annual professional development.

According to the earlier available procedure, confirmation of observation of the mentioned requirements was vested in the Ministry of Finance of Russia, and according to the amendments, the confirmation may be done by the auditor in a professional auditor association accredited in the Ministry where the auditor is a member, or in any professional auditor association at the auditor choice if he is not a member.

To enter in the qualification certificate the mark of observation of the requirement of the annual professional development, the auditor shall submit to the professional auditor association: application, original of the qualification certificate; documents of professional development (originals or certified copies).

The putting of the mark of the professional auditor association is made no later than within 30 calendar days from the day following the day of receiving of the application.

The documents received in the Ministry of Finance of Russia until June 1, 2006 shall be processed by the Ministry.

The Order specifies an exhaustive list of the reasons of refusal to put the mark of the professional auditor association. In case of auditor disagreement with the refusal, the documents may be sent to the Ministry of Finance of Russia to put the mark if inconsistency of the refusal with specified requirements is found.

The Ministry of Finance of Russia shall check the work of professional auditor associations with documents submitted by auditors to put the mark. If repeated violations are revealed, the professional auditor association may be deprived of the right to put the mark.

Appropriate amendments are introduced in the form of the blank qualification certificate of auditor endorsed by the Order of the Ministry of Finance of Russia No. 34n of April 25, 2002.

The Order is entered into force from June 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on May 12, 2006. Reg. No. 7806.

Order of the Ministry of Finance of the Russian Federation No. 64n of April 12, 2006 on the Amendments to the Order of the Ministry of Finance of the Russian Federation No. 66n of May 19, 2005 on the Endorsement of the Form of the Tax Estimate for Advance Payments for the Land Tax and Its Filling Recommendations

Pursuant to the endorsement by the Order of the Ministry of Finance of Russia No. 124n of September 23, 2005 of the new form of the tax declaration for the land tax (KND form 1153005), appropriate changes are introduced in the form of the tax estimate for advance payments for the land tax endorsed by the Order of the Ministry of Finance of Russia No. 66n of May 19, 2005.

The amendments pertain to Section 1 "Amount of Advance Payment for the Land Tax Due to the Budget (Taxpayer Information)" and Section 2 "Estimate of the Taxable Base and the Amount of the Advance Payment for the Land Tax" of the form.

The refinement requires that authenticity of information on the amount of the advance payment for the land tax due to the budget (taxpayer information) must be certified with the signatures of the head and the chief accountant of the organisation or, respectively, the signature of the independent entrepreneur.

The Order shall apply beginning with the estimates of advance payments for the land tax for the second reporting period of 2006.

Registered in the Ministry of Justice of the Russian Federation on May 11, 2006. Reg. No. 7796.

Order of the Ministry of the Industry and Power Supplies of the Russian Federation No. 54 of March 22, 2006 on the Endorsement of the Form of the Declaration of Compliance of Products with Requirements of Technical Regulations

Provides the form of the declaration of compliance of products with requirements of technical regulations, as well as its detailed filling recommendations. The declaration of compliance is filled out by the applicants using any method of typing on A4 sheets.

Registered in the Ministry of Justice of the Russian Federation on May 15, 2006. Reg. No. 7826.

Order of the Ministry of the Industry and Power Supplies of the Russian Federation No. 53 of March 22, 2006 on the Endorsement of the Form of the Certificate of Compliance of Products with Requirements of Technical Regulations

Endorses the form of the certificate of compliance of products with requirements of technical regulations, as well as its filling recommendations.

The form of the certification is endorsed for the purpose of obligatory certification in compliance with the Federal Law No. 184-FZ of December 27, 2002 on technical regulation. The form is filled out using any method of typing. The blank certificates of compliance are subject to strict registration.

Registered in the Ministry of Justice of the Russian Federation on May 15, 2006. Reg. No. 7825.

Order of the State Messenger Service of the Russian Federation No. 104 of April 20, 2006 on the Endorsement of the Procedure of Publication and Entry into Force of the Acts of the State Messenger Service of the Russian Federation Recognised by the Ministry of Justice of the Russian Federation As Not Needing the State Registration

The acts of the State Messenger Service of Russia not needing the state registration must be published officially in the newspaper Shchit i Mech while being simultaneously placed on the official Internet site www.gfs.ru.

The mentioned acts shall enter into force from the day of their recognition by the Ministry of Justice of the Russian Federation as not needing the state registration if another procedure of entry into force is not envisaged in these acts.

Registered in the Ministry of Justice of the Russian Federation on May 15, 2006. Reg. No. 7820.

Order of the Federal Service for Financial Monitoring No. 53 of April 24, 2006 on the List of States (Territories) Envisaged in Article 6 of the Federal Law on the Combating Legalisation (Laundering) of Incomes Obtained in a Criminal Way and Financing of Terrorism

Defines the list of states (territories) failing to participate in international cooperation in the sphere of combating legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism. It includes Myanmar and Nigeria.

Earlier, the mentioned list included 7 states: Cook Islands, Guatemala, Indonesia, Myanmar, Nauru, Nigeria and the Philippines.

According to the actual legislation, operations with monetary resources and other property carried out by persons living or staying on the territory of these states are subject to obligatory control for the purposes of prevention, revealing and stopping actions pertaining to legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism.

Registered in the Ministry of Justice of the Russian Federation on May 15, 2006. Reg. No. 7819.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 290 of April 14, 2006 on the Procedure and Terms of Making Payments for the Services of Additional Medical Examinations of Working Citizens and Initial Medical and Sanitary Aid Rendered to Them

Defines the terms and procedure of implementation in 2006 by the Social Insurance Fund of the Russian Federation of the functions of covering, for organisations rendering medical services, of additional medical examinations of working citizens and initial medical and sanitary aid rendered to them at the expense of resources transferred to the Social Insurance Fund of the Russian Federation from the budget of the Federal Fund of Obligatory Medical Insurance.

The services of additional medical examinations shall be covered by regional divisions of the Social Insurance Fund of the Russian Federation under contracts concluded with territorial funds of obligatory medical insurance and medical organisations possessing licenses for medical activities, including the works and services in surgery, ophthalmology, endocrinology, neurology, urology, obstetrics and gynaecology, therapy, radiology, clinical laboratory diagnostics, and rendering medical aid in the framework of obligatory medical insurance.

Additional medical examinations shall be arranged from October 1, 2006. The normative of expenses for it per working citizen in 2006 is fixed in the amount of Rbl 500.

Initial medical and sanitary aid shall be covered by regional divisions of the Social Insurance Fund of the Russian Federation in the amount of 25% of the sum of bills for out-patient aid covered by insurance medical organisations (in their absence - by the territorial funds).

In cases of initial medical and sanitary aid, the payment applies to the services of out-patient aid rendered by out-patient institutions, except for the medical aid rendered in day-time stationary out-patient institutions.

The Order specifies the procedure of transfer of appropriate resources of the Federal Fund of Obligatory Medical Insurance on the account of the Social Insurance Fund of the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on May 15, 2006. Reg. No. 7816.

Decision of the Government of the Russian Federation No. 286 of May 15, 2006 on the Endorsement of the Regulation on the Coverage of Additional Expenses for Medical, Social and Professional Rehabilitation of the Insured Having Obtained Their Health Impairment through Industrial Accidents and Occupational Diseases

Endorses the Regulation specifying the terms, amounts and procedure of coverage in compliance with the Federal Law on obligatory social insurance against industrial accidents and occupational diseases of additional expenses for medical, social and professional rehabilitation of the insured (except for the convicts and those serving the term) having obtained their health impairment through industrial accidents and occupational diseases being insured cases under obligatory social insurance against industrial accidents and occupational diseases.

The mentioned additional expenses shall include expenses for: medical treatment of the insured on the territory of the Russian Federation directly after the accident before recovery or certification of a stable loss of professional abilities; purchase of medicines, items of medical destination and personal care; outside (special medical and household) care of the insured, including the one provided by family members; medical rehabilitation in organisations rendering sanatorium and resort services, including the one through accommodations, including the payment for treatment, lodging and meals for the insured (and the accompanying person if necessary), paid leave for the insured (in addition to the annual paid leave) for the period of his treatment and travel to the place of treatment and back; making and repair of prosthetic appliances; providing technical means of rehabilitation and their repair; providing transport vehicles and, in the presence of appropriate medical indications, their repair and expenses f or the fuel and lubricants; professional training (re-training); travel to get individual types of medical and social rehabilitation and when being sent by the Social Insurance Fund of the Russian Federation to the bureau of medical and social expert equitation.

The Decision specifies the time limits and procedure for decision-taking for the insurer to cover the mentioned expenses. Specifies the list of documents submitted for taking the mentioned decision. Defines the reasons for suspension or termination of coverage of expenses. The payment is effected by the insurer according to the cashless procedure by transferring money from the bank account of the insurer to the bank accounts of organisations (independent entrepreneurs) rendering appropriate services to the insured.

The earlier available rules endorsed by the Decision of the Government of the Russian Federation No. 332 of April 28, 2001 are invalidated.

Order of the Ministry of Regional Development of the Russian Federation No. 41 of April 13, 2006 on the Average Market Cost of 1 Square Meter of the Total Dwelling Space by the Subjects of the Russian Federation for the II Quarter of 2006

Defines the average market cost of 1 square meter of the total dwelling space (in roubles) by the subjects of the Russian Federation for the II quarter of 2006.

The given figure must be applied by the federal bodies of executive power, bodies of executive power of the subjects of the Russian Federation to calculate the amounts of subsidies allocated according to the plans for the II quarter of 2006 to all categories of citizens getting these subsidies at the expense of resources of the federal budget for the purchase of dwelling space in the framework of implementation of subprogram "State Obligations to Provide Dwelling Space to the Categories of Citizens Specified in the Federal Legislation" of the federal targeted program "Housing" for the years 2002-2010 endorsed by the Decision of the Government of the Russian Federation No. 675 of September 17, 2001.

The normative of the cost of dwelling space for the whole of the Russian Federation is fixed in the amount of Rbl 13,740. In the I quarter, according to the Order of the Ministry of Regional Development of Russia No. 8 of January 26, 2006, the amount of the normative made Rbl 13, 600.

Registered in the Ministry of Justice of the Russian Federation on May 16, 2006. Reg. No. 7835.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 286 of April 12, 2006 on the Endorsement of the List of the Types of Works, Professions, Positions Permitting Employment of Citizens Undergoing Alternative Civil Service and Organisations Envisaging Alternative Civil Service

Endorses the list of the types of works, professions, positions permitting employment of citizens undergoing alternative civil service, as well as the list of organisations envisaging alternative civil service.

The given lists are introduced in compliance with the Decision of the Government of the Russian Federation No. 750 of December 11, 2003 on the organisation of alternative civil service.

The mentioned list of the types of works includes 256 professions, including: driver, dish washer, nurse, storekeeper, programmer, lawyer, physician, pilot, as well as other professions.

Alternative civil service is envisaged in organisations supervised by the federal bodies of executive power or the bodies of executive power of the subjects of the Russian Federation.

Registered in the Ministry of Justice of the Russian Federation on May 15, 2006. Reg. No. 7818.

Order of the Ministry of the Industry and Power Supplies of the Russian Federation No. 64 of March 31, 2006 on the Procedure for Qualifying Industrial Products As the One with a High Degree of Processing

Pursuant to the Decision of the Government of the Russian Federation No. 357 of June 6, 2005 on the endorsement of the rules of reimbursement from the federal budget to Russian exporters of industrial products of part of expenses to pay the interest under credits obtained in Russian credit organisations, defines the terms of qualifying industrial products as the ones with a high degree of processing, which is the one having undergone several stages of technological processing, processing of initial materials, raw materials and semi-finished products.

Industrial products with a high degree of processing includes both items to be used without further processing (medicines, items of apparel, shoes, etc.) and products of industrial consumption (ball and roller bearings, integrated circuits, microassemblies and so on).

The Order provides headings of the Foreign Trade Commodity Nomenclature that are recommended for inclusion in industrial products with a high degree of processing.

Inclusion in this category of products is arranged on the basis of documents received in the Ministry of the Industry and Power Supplies of Russia on condition that industrial products supplied for export meet the mentioned requirements.

Registered in the Ministry of Justice of the Russian Federation on May 11, 2006. Reg. No. 7800.

Decision of the Government of the Russian Federation No. 295 of May 18, 2006 on the Interim Rates of Import Customs Duties for Natural Uranium and Uranium-235 Depleted Uranium

Endorses for 9 months the zero rates of the import customs duties for natural uranium and uranium-235 depleted uranium. Earlier, the rate of the import customs duty for the mentioned products of inorganic chemistry amounted to 5%.

The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 294 of May 18, 2006 on the Interim Rates of Import Customs Duties for Individual Types of Rolled Items of Non-Ferrous Metals

Introduces for 9 months the rates of the import customs duties in the amount of 0% of the customs cost for individual types of rolled stock of non-ferrous metals available in the Foreign Trade Commodity Nomenclature of the Russian Federation (codes 7208 51 300 0; 7208 51 500 0; 7225 40 200 0).

Earlier, these rates amounted to 5% of the customs cost.

The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 293 of May 18, 2006 on the Endorsement of the Rate of the Export Customs Duty for Raw Oil and Raw Oil Products from Bituminous Materials Exported from the Territory of the Russian Federation outside the Member-States of the Customs Union Agreements

From June 1, 2006, the rate of the export customs duty for raw oil and raw oil products from bituminous materials (code according to the Foreign Trade Commodity Nomenclature of Russia 2709 00) exported from the territory of the Russian Federation outside the member-states of the Customs Union Agreements is fixed in the amount of USD 199.8 per 1,000 kg. The earlier available rate amounted to USD 186.4 per ton.

The Decision is entered into force from June 1, 2006.

Decision of the Government of the Russian Federation No. 296 of May 18, 2006 on the Amendments to the Customs Tariff of the Russian Federation Pertaining to Drilling, Casing and Pumping Pipes

According to the amendments introduced in the Foreign Trade Commodity Nomenclature of the Russian Federation, individual subheadings shall apply to other types of commodities as compared to what was envisaged before. Subheading 7304 21 000 1 shall apply to drilling pipes of steel with the yield point at least 724 MPa and greater (earlier, to drilling pipes of steel with strength group 105 and greater); 7304 21 000 2 - to drilling pipes intended for works in the medium containing hydrogen sulphide (H2S) of steel with the minimum yield strength of 655 MPa and greater (earlier, to similar pipes of steel with strength group 95 and greater, with air-tight gas threaded interlocks); 7304 29 110 1 - to casing and pumping pipes of steel with a minimum yield strength of 758 MPa and greater, with outer diameter not greater than 406.4 mm (earlier, to similar pipes of steel of strength groups 110 and greater); 7304 29 110 2 - to casing and pumping pipes intended for works in the medium containing hydrogen sulphide (H2S), with the outer diameter of 406.4 mm of steel with the minimum yield strength of 517 MPa and greater, with air-tight gas threaded interlocks (earlier, to similar pipes of steel of strength groups 75 and greater).

The rates of the import customs duties for the listed types of commodities are fixed in the amount of 5% of the customs cots.

The Decision is entered into force two months after the day of its official publication.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-03-04/1/343 of April 17, 2006

A doubtful debt is recognised to be any indebtness to the taxpayer having occurred in the sale of commodities, carrying out works, rendering services if it is not redeemed within time limits specified in the contract and not secured with a pledge, guarantee.

A service for taxation purpose is recognised to be activities the results of which do not have a material expression, are sold and consumed in the process of such activities.

Agent activities to fulfil the order of the principal is a service for taxation purposes, therefore, the principal indebtness to pay out the remuneration to the agent for the services rendered under the agentship contract unredeemed within the time limits specified in the agentship contract and not secured with a pledge, guarantee, is taken into account in the forming of the reserve for doubtful debts.

Before January 1, 2005, a doubtful debt was recognised to be any indebtness to taxpayer if unredeemed within the time limits specified in the contract and not secured with a pledge, guarantee. If the agentship contract specified the time limit for the principal to redeem the debt in reimbursement of expenses pertaining to the agentship order, the mentioned indebtness unredeemed within specified time limits may be recognised as a doubtful debt for taxation purposes with the agent taxpayer.

Letter of the Department of the Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation No. 03-02-07/1-80 of April 4, 2006

According to the Tax Code of the Russian Federation, amount of excessive paid tax must be offset as taxpayer advance payments for the given or other taxes, redemption of arrears or must be returned to the taxpayer. The offsetting of the amount of excessively paid tax as advance payments is arranged on the basis of a written application of the taxpayer at the decision of the tax body.

According to the explanation, if there is a court ruling obliging the tax body to offset the excessively paid amounts of the tax as advance payments for the tax, the given offsetting must be carried out by the tax body in execution of the mentioned court ruling having entered in legal force.

Decision of the Constitutional Court of the Russian Federation No. 5-P of May 15, 2006 on the Case of Constitutionality of Provisions of Article 153 of the Federal Law No. 122-FZ of Augusts 22, 2004 on the Amendments to the Legislative Acts of the Russian Federation and Invalidation of Some of the Legislative Acts of the Russian Federation Pursuant to Adoption of the Federal Laws on the Amendments to the Federal Law on the General Principles of Organisation of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation and on the General Principles of Organisation of Local Government in the Russian Federation Pursuant to the Appeal of the Head of the City of Tver and the Tver City Duma

The Constitutional Court of the Russian Federation recognised as constitutional the norm of the Law on the monetization of benefits whereby the bodies of local government may not impair the social standing of citizens having enjoyed as of January 1, 2005 the right for benefits and compensations. The case was stipulated by the appeal of the head of the municipal formation challenging the constitutionality of Article 153 of the Law No. 122-FZ of August 22, 2004 proceeding, in particular, from the fact that the bodies of local government do not have enough financial resources to support the earlier available amount of the parent fee for the kindergarten.

Since the Law on the monetization of benefits obliges the subjects of the Russian Federation and municipal authorities, when replacing natural benefits with monetary compensations, to introduce efficient legal mechanisms preserving and, possibly, improving the earlier available level of social protection of citizens, the challenged Article is not in contradiction of the Constitution of the Russian Federation. Meanwhile, the court emphasised that the budget of the subject of the Russian Federation or the local budget do not exist in isolation. Insufficiency of own sources of incomes at the level of municipal formations makes expedient for the bodies of state power of the Russian Federation and the subjects of the Russian Federation a proper budget regulation to provide for the balancing of local budgets. Thus, if the resources of the local budgets are not sufficient for the compensation of benefits, they must be allocated to the municipal authorities from the federal and regional budgets

Order of the Ministry of Regional Development of the Russian Federation No. 39 of April 12, 2006 on the Endorsement of the Method of Determination of the Normative of Cost of 1 Square Meter of the Total Dwelling Space for the Russian Federation and the Average Market Cost of 1 Square Meter of the Total Dwelling Space by the Subjects of the Russian Federation

In the framework of implementation of subprogram "Fulfilment of State Obligations to Provide Dwelling Space to the Categories of Citizens Specified in the Federal Legislation" of the targeted federal program "Housing" for the years 2002-2010, endorses the method of determination of the normative of the cost of 1 square meter of the total dwelling space for the Russian Federation and the average market cost of 1 square meter of the total dwelling space for the subjects of the Russian Federation. The mentioned method is applied to determine the normative of the market cost of 1 square meter of the total dwelling space for the subjects of the Russian Federation used in the calculation of subsidies granted to individual categories of citizens at the expense of the federal budget for the purchase of dwelling space.

The method is entered into force from the day of the official publication of the Order.

The earlier available Decision of the State Construction Committee of Russia No. 104 of August 31, 2001 pertaining to the determination of the average market cost of 1 square meter of the total dwelling space for the calculation of the amount of free subsidies is invalidated.

Registered in the Ministry of Justice of the Russian Federation on May 19, 2006. Reg. No. 7868.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 108 of May 4, 2006 on Some Issues of Assigning, Dismissal and Disqualification of Bankruptcy Commissioners in Bankruptcy Cases

The Presidium of the Higher Arbitration Court of the Russian Federation prepared recommendations pertaining to the procedure of assigning, dismissal and disqualification of bankruptcy commissioners in bankruptcy cases.

The court examines independently issues of endorsement of the temporary commissioner after introduction of the monitoring procedure, as well as the application of the bankruptcy commissioner of his dismissal. The collegiate procedure applies to disqualification of the temporary commissioner in pursuance of Item 3 of Article 65, administrative manager - in pursuance of Item 5 of Article 83, external manager - in pursuance of Item 1 of Article 98, bankruptcy commissioner - in pursuance of Item 1 of Article 145 of the Law on bankruptcy. The same procedure is used to endorse the bankruptcy commissioner to replace the disqualified one or dismissed by court from his duties.

Information Letter of the Presidium of the Higher Arbitration Court of the Russian Federation No. 109 of May 4, 2006 on Some Issues of Initiation of Bankruptcy Cases

The Presidium of the Higher Arbitration Court of the Russian Federation explains some issues of initiation of bankruptcy cases.

Before introduction of the monitoring procedure, debtor application to recognise him bankrupt must be examined even if the appropriate application is accepted from the bankruptcy creditors or the authorised body. However, it should be processed only after checking the substantiation of claims of all bankruptcy creditors (authorised body) having presented appropriate claims and the refusal of introduction of the monitoring procedure. If the monitoring procedure is introduced for one of the applications of bankruptcy creditors or the authorised body, the court adopts a ruling to refuse accepting the debtor application in compliance with Article 43 of the Law on bankruptcy.

Letter of the Central Bank of Russia No. 71-T of May 19, 2006 on the Inclusion of Securities in the Lombard List of the Bank of Russia

The Lombard List of the Bank of Russia shall include now individual bonds of the Administration of the Yamalo-Nenets Autonomous District, the bonds of the Moscow Province internal bond loans, bonds of the OAO Russian Railways, as well as the bonds of the Moscow International Bank, bank Russky Standart, Gazprombank and the Russian Agricultural Bank.

The content of the present Letter must be conveyed to credit organisations.

Letter of the Central Bank of Russia No. 68-T of May 16, 2006 on the Filling of Individual Fields of Payment Orders to Transfer to the Budget System of the Russian Federation Monetary Sanctions (Fines) Administered by the Bank of Russia

When filling out the payment order to transfer monetary sanctions (fines) for the violation of the legislation of the Russian Federation on the combating of legalisation (laundering) of incomes obtained in a criminal way and financing of terrorism, Field 104 of the payment order is used to indicate the code of budget classification 99911612000010000140.

Also specifies the particulars of filling of the fields "Recipient", "INN", "KPP" and "Account No".

Decision of the Government of the Russian Federation No. 305 of May 23, 2006 on the Measures to Ensure State Enforcement and Control of Quality and Safety of Groats, Mills, Alimentary Pastes and Bakery Items

Defines the federal bodies of executive power in charge of state enforcement and control of quality and safety of groats, mills, alimentary pastes and bakery items.

The sphere of reference of the Federal Service of Enforcement in the Sphere of Protection of Consumer Rights and Human Well-Being shall include the authority of: accreditation of testing laboratories (centres) confirming compliance of quality and safety of mills, alimentary pastes and bakery items and checking of their activities pertaining to confirmation of compliance of the mentioned products and issue of certificates; state enforcement and control of quality and safety of mills, alimentary pastes and bakery items when buying the mentioned products for the state needs, as well as when supplying the mills for the state reserves, their storage in the state reserve and transportation; state enforcement and control of quality and safety of mills, alimentary pastes and bakery items when importing (exporting) the mentioned items to the territory of the Russian Federation.

The Federal Service of Veterinary and Phyto-Sanitary Enforcement shall implement similar authority in the sphere of enforcement and control of quality of groats.

Order of the Ministry of Economic Development of the Russian Federation No. 105 of April 22, 2006 on the Endorsement of the Form of the Application of the Resident of the Special Economic Zone and the Requirements to Information Indicated in the Application of the Resident of the Special Economic Zone

Endorses the form of the application of the resident of the special economic zone on commodities suggested for import to the territory of the special economic zone under the customs regime of free economic zone and on operations committed with them, as well as on commodities made as a result of such operations.

The application is submitted to the customs body authorised to carry out customs operations of customs registration and control of commodities under the customs regime of free customs zone that must accept them on the day of receiving, except for the cases of incorrect drawing up, or if the information on commodities is not coordinated with the management body of the special economic zone.

Also endorses the requirements to information indicated in the application.

Registered in the Ministry of Justice of the Russian Federation on May 19, 2006. Reg. No. 7863.

Order of the Federal Customs Service No. 360 of April 19, 2006 on the Customs Bodies Authorised to Accept Customs Declarations

Lists the customs bodies that do not enjoy the authority to accept customs declarations. Also defines the list of the customs bodies accepting customs declarations exclusively for: commodities moved by natural persons including those for the needs of entrepreneurial activities; commodities declared for placing under the customs regime of international customs transit, special customs regimes, as well as commodities having arrived to the customs territory of the Russian Federation and available in the transfer point across the border or in another zone of customs control in the direct vicinity of the transfer point where any customs regime or special customs procedure do not apply, declared for placing under the customs regime of re-export and leaving the customs territory of the Russian Federation through the mentioned transfer point; transport vehicles moved across the customs border of the Russian Federation if the lacking information is reported by submission of the entry (exist) declaration; live animals moved across the customs border of the Russian Federation, reports, other materials and professional equipment moved across the customs border of the Russian Federation for production and release of the means of mass communication.

The authority to accept customs declarations for commodities declared for placing under the customs regime of free customs zone (free warehouse), as well as the commodities exported from the territory of the special economic zone (free warehouses) and/or declared for placing under other customs regimes is vested in the customs bodies available on the territory of the special economic zone or the customs bodies covering the region of the special economic zone (free warehouse).

The rest of the customs bodies have the authority to accept customs declarations with the listed particulars taken into account.

The Order does not apply to commodities registered using ATA carnets.

Registered in the Ministry of Justice of the Russian Federation on May 19, 2006. Reg. No. 7862.

Instruction of the Central Bank of Russia No. 129-I of April 26, 2006 on the Bank Operations and Other Transactions of Clearing Non-Bank Credit Organisations, Obligatory Normatives of Clearing Non-Bank Credit Organisations and Particulars of Enforcement of Their Observation by the Bank of Russia

The Instruction specifies for clearing non-bank credit organisations permissible combinations of bank operations, as well as operations that cannot be carried out by the mentioned credit organisations, defines the figures and methods of calculation of obligatory normatives, particulars of enforcement of their observation carried out by the Bank of Russia.

The obligatory normatives specified in the Instruction must be observed by clearing non-bank credit organisations regardless of the fact when the clearing non-bank credit organisation received the license for bank operations and which bank operations are indicated in it.

The Instruction is entered into force from October 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on May 19, 2006. Reg. No. 7861.

Order of the Ministry of the Industry and Power Supplies of the Russian Federation No. 93 of April 25, 2006 on the Endorsement of the Rules of Granting Subsidies in 2006 from the Federal Budget by the Federal Agency for Technical Regulation and Metrology to Organisations Carrying out Works in Technical Regulation and Metrology

The subventions are provided on the basis of the contract to organisations of any organisational and legal form, except for the budget-supported organisations having undergone selection according to the procedure specified in the legislation. The chief administrator of resources of the federal budget allocated to grant the mentioned subsidies is the Federal Agency for Technical Regulation and Metrology.

The rules also define the list of works and measures subsidised at the expense of the resources of the federal budget. These include, in particularly, implementation of the program of development of national standards, the content of the standards base of Russia, working out all-Russia classifiers, content of the State Service of Time and Frequency and Determination of Parameters of Rotation of the Earth.

Besides, the Order endorses the forms of reports of the actual expenses submitted by recipients of subventions to the chief administrator of budget resources.

Registered in the Ministry of Justice of the Russian Federation on May 18, 2006. Reg. No. 7855.

Order of the Ministry of Transport of the Russian Federation No. 51 of April 26, 2006 on the Endorsement of the Rules of Granting Subsidies in 2006 to the Open-Type Joint-Stock Company Russian Railways to Reimburse the Losses in Incomes because of Application of the Reduced Tariff Rate for Passenger Transportation from the Kaliningrad Province to Other Regions of Russia and Back

In view of the losses in incomes emerging with the OAO Russian Railways as a result of application of the reduced tariff rate for passenger transportation from the Kaliningrad Province to other regions of Russia and back, endorses the rules of granting subsidies in 2006 to the OAO Russian Railways to reimburse the mentioned losses.

The chief administrator of resources of the federal budget allocated to grant the subsidies is the Federal Agency of the Railway Transport. The subsides are provided on the monthly basis on the basis of the contract concluded by the Agency and the OAO Russian Railways. Calculation of the actual losses is determined as a difference between the actually obtained incomes and incomes that the OAO Russian Railways could get if applying the full tariff rate for passenger transportation in the mentioned direction. The estimate of the amount of subsidies is arranged using the attached form.

Registered in the Ministry of Justice of the Russian Federation on May 18, 2006. Reg. No. 7854.

Order of the Federal Agency for Construction and the Housing and Communal Complex No. 82 of March 29, 2006 on the Endorsement of the Procedure of Filling of the Blank State Housing Certificates Issued to Citizens Participating in the Subprogram "Fulfilment of State Obligations to Provide Dwelling Space to the Categories of Citizens Specified in the Federal Legislation" of the Federal Targeted Program "Housing" for the Years 2002-2010

Endorses the procedure of filling of the blank state housing certificates handed out to citizens participating in the subprogram "Fulfilment of State Obligations to Provide Dwelling Space to the Categories of Citizens Specified in the Federal Legislation" of the federal targeted program "Housing" for the years 2002-2010.

The state housing certificate is a personal document certifying the right of the citizen participating in the subprogram to get the subsidy (housing subsidy) at the expense of the resources of the federal budget for the purchase of dwelling space. The certificate is not a valuable paper. Blank certificates are issued by the Federal Agency for Construction and the Housing and Communal Complex according to the endorsed form.

Registered in the Ministry of Justice of the Russian Federation on May 18, 2006. Reg. No. 7852.

Order of the Ministry of Public Health and Social Development of the Russian Federation No. 234 of April 3, 2006 on the Endorsement of the Procedure of Granting Subsidies in 2006 at the Expense of the Federal Budget to the Federal State Unitary Enterprises of Prosthetic Appliances

Endorses the procedure defining the rules of granting state support in the form of subsidies at the expense of resources of the federal budget to the federal state unitary enterprises of prosthetic appliances rendering prosthetic services to invalids, as well as to the persons that do not have a disability group but needing prosthetic appliances for medical indications.

The subsidies are granted within the limits of budget allocations and limits of budget obligations endorsed for the Federal Service of Enforcement in the Sphere of Public Health and Social Development.

Recipients of subsidies shall submit on the quarterly basis no later than the 15th of the month following the reported period to the chief administrator of resources of the federal budget the lists of persons having received prosthetic services indicating the names and cost of handed out prosthetic appliances. The form and method of submission of the mentioned information shall be determined by the chief administrator of resources of the federal budget.

Distribution of subsidies among recipients shall be arranged after the endorsement of the Ministry of Public Health and Social Development of Russia as the chief administrator of resources of the federal budget on the basis of information submitted by recipients of subsidies in proportion to the losses pertaining to the sale of prosthetic appliances and prosthetic services below the net cost, as well as the maintenance expenses of stationary institutions.

The subsidies shall be transferred by the chief administrator to the payment accounts of recipients of subsidies opened in credit organisations.

Registered in the Ministry of Justice of the Russian Federation on May 18, 2006. Reg. No. 7847.

Order of the Ministry of Economic Development and Trade of the Russian Federation No. 97 of April 13, 2006 on the Endorsement of the Form of the Qualification Certificate of the Specialist of Customs Registration

According to the provisions of the Customs Code of the Russian Federation, the specialist of customs registration is a person meeting the qualification requirements and holding the qualification certificate of the specialist of customs registration. The qualification certificates are issued by the federal service in charge of the customs sphere.

The Ministry of Economic Development of Russia endorsed a new form of the qualification certificate of the specialist of customs registration. The specialists of customs registration having received the qualification certificate after January 1, 2004 may apply in writing to the Federal Customs Service of Russia to replace it with a qualification certificate of the new form without the qualification examination and professional development training.

The Order is entered into force from June 1, 2006.

Registered in the Ministry of Justice of the Russian Federation on May 16, 2006. Reg. No. 7841.

Decision of the Government of the Russian Federation No. 309 of May 24, 2006 on the Endorsement of the Rates of Export Customs Duties for Commodities of Oil Exported from the Territory of the Russian Federation outside the Member-States of the Customs Union Agreements

The rate of the export customs duty for propane, butanes, ethylene, propylene, butylenes, butadiene, other liquefied gases, xylenes, light and medium distillates, gas oils, benzene and toluene is increased from USD 137.9 to USD 146.9 per ton. The rate of the export customs duty for lubrication oils, liquid fuels, spent oil products, petrolatum, paraffin, wax, oil bitumen and coke is increased from USD 74.3 to USD 79.2 per ton.

The Decision is entered into force one months after the day of its official publication.

Decision of the Government of the Russian Federation No. 308 of May 23, 2006 on the Exemption from Customs Fees for the Customs Registration of Professional Equipment Moved across the Customs Border of the Russian Federation to Cover the Russia-European Union Summit

Professional equipment according to the list endorsed by the Decision of the Government of the Russian Federation No. 85 of February 17, 2005 moved across the customs border of the Russian Federation by representatives of foreign mass media accredited to cover the Russia-European Union summit in Sochi shall be exempted from the customs fees for the customs registration for the purposes of temporary import and export back (re-export).

The Decision is entered into force from May 10, 2006 and shall remain in force until June 10, 2006.

Decision of the Government of the Russian Federation No. 302 of May 22, 2006 on the Creation and Activities on the Territory of the Closed Administrative Formation of Organisations with Foreign Investments

Endorses the rules of creation and activities on the territory of the closed administrative territorial formation of organisations with foreign investments.

The rules shall take account of the requirements of the special regime that has to be ensured on the territory of such formations. In this connection, application for the state registration of organisations with foreign investments is submitted to the federal body of executive power supervising the objects whose sphere of activities appeared to be the reason of creation of the closed administrative territorial formation. The mentioned body shall send the application for coordination to the Federal Security Service of Russia and the Ministry of Internal Affairs of Russia. Refusal of the Federal Security Service of Russia or the Ministry of Internal Affairs of Russia must be motivated.

Organisations with foreign investments shall carry out their activities in closed administrative territorial formations on common grounds according to the procedures specified in the legislation.

Decision of the Government of the Russian Federation No. 306 of May 23, 2006 on the Endorsement of the Rules of Fixing and Determination of the Normatives of Consumption of Communal Services

The normatives of consumption of communal services specified in the rules shall apply in the absence of instruments of registration and are intended for determination of the amount of payment for the communal services.

The Decision defines design and technical parameters of an apartment house or dwelling home taken into account in the determination of the normatives of consumption of communal services, specifies the figures used to select the units of cold water and hot water supplies, water disposal, for electric power supplies, heating and gas supplies. The fixing of the normatives of consumption of communal services is arranged at the initiative of the authorised bodies or resource supply organisations. The normatives shall be fixed for each type and composition of provided communal services determined by available public amenities in the apartment house or dwelling home.

The Decision defines the method of calculation of normatives. When fixing the normatives, the following are used: method of analogues; experimental method; method of calculations. The Decision to apply one of the methods or a combination thereof shall be taken by authorised bodies. The Decision provides formulas for calculation of the normatives.

Order of the Ministry of Internal Affairs of the Russian Federation No. 217 of March 30, 2006 on the Amendments to the Order of the Ministry of Internal Affairs of Russia No. 900 of September 16, 2002

The district militia officer is empowered with the duty to keep the files of registration ad preventive work for the persons released from the places of imprisonment where restrictions specified in the law apply. The file of registration and preventive works is used to keep the list of duties and restrictions imposed by the court on the person under control, list of contacts of the person under control, materials characterising the person, results of preventive work and execution of duties imposed by the court, list of monthly checks of the person under control in registers of administrative violations.

Besides, the district militia officer must identify on his covered territory at the written requests of the bodies of internal affairs the debtor citizens searched by the bailiff service.

The district militia officer is empowered with authority to introduce suggestions to reward not only members of the public law enforcement associations, but also free lancer militia personnel, as well as individual citizens with achievements in safeguarding the public order.

Registered in the Ministry of Justice of the Russian Federation on May 18, 2006. Reg. No. 7849.

Order of the Ministry of Economic Development of the Russian Federation No. 47 of February 21, 2006 on the Endorsement of the Typical Regulation on the Territorial Body of the Federal Agency of the Cadastre of Objects of Immovable Property

According to the endorsed Typical Regulation, the territorial bodies of the Federal Agency of the Cadastre of Objects of Immovable Property shall include the departments of the Federal Agency in the subjects of the Russian Federation. These are empowered with the function of management of state property and rendering of state services in the sphere of keeping of cadastres of objects of immovable property, land planning, inventory taking of objects of city planning activities, state cadastral assessment of lands and state monitoring of lands, as well as of state land control on the territory of the appropriate subject of the Russian Federation.

Departments of the Federal Agency of the Cadastre of Objects of Immovable Property possess the status of a legal entity.

The Typical Regulation defines also the structure of departments, their authority and organisation of activities.

Registered in the Ministry of Justice of the Russian Federation on May 19, 2006. Reg. No. 7871.

Budget Message of the President of the Russian Federation to the Federal Assembly of the Russian Federation of May 30, 2006 on the Budget Policy in 2007

The budget message contains the main directions and guidelines of the budget policy in 2007, as well as for the average-term perspective. In the focus of attention are still the issues of gradual reduction of the rates of inflation. The emphasis of anti-inflation measures must be shifted over from suppression of emerging inflation outbursts to the removal of the causes stipulating preservation of a relatively high level of inflation. There are ten priority directions in the forming and implementation of the budget policy. Among them are: fulfilling state obligations in the sphere of state social insurance, reduction of the buy-out price for the land plots under objects in private possession, simplification of the procedure of privatisation of unitary enterprises.

The message addresses the issues of use of the Stabilisation Fund. The Fund's resources must be divided into two parts: the reserve one (resources accumulated to minimise negative consequences of the falling prices for oil) and the "fund of future generations" (resources formed in excess of the reserved part). The Fund's resources in excess of the basic volume must be allocated exclusively for reimbursement of the sources of external financing of the deficit of the budget and/or an early redemption of the state external debt.

Besides, the President emphasised the need to endorse in the following year the federal budget for the average-term perspective (2008-2010).

A separate subject in the message is further development of the tax policy of the state. The rates of excise duties for gasoline must be differentiated depending on its quality.

The dividends received by Russian legal entities from investments in affiliated companies must be exempted from taxes. The time limit for inclusion of expenses for scientific research and design works, including those failing to produce a positive result, in expenses reducing the profit tax must be reduced from two years to one year. The procedure of payment of excise duties for cigarettes must be changes, and the amount of the social tax exemption for the incomes tax from natural persons for the treatment in medical institutions of the Russian Federation must be increased significantly. All taxes and customs payments must be effected in the Russian currency exclusively.

Special attention is paid to the budget expenses. The priority expenses are those increasing the earnings of budget-supported personnel and servicemen, pensioners, as well as those increasing the birth rates.

Decision of the Government of the Russian Federation No. 318 of May 27, 2006 on the Amendments to the Regulation on the Federal Tax Service

The amendments bring the Regulation on the Federal Tax Service in compliance with the Amendments in the legislation on currency regulation and currency control. It is envisaged that the Federal Tax Service of Russia shall implement the functions of the agent of currency control. The Federal Tax Service of Russia shall endorse the forms of the notifications of the opening (closing) of accounts (deposits) in foreign currencies (currency of the Russian Federation) in the banks outside the territory of the Russian Federation, as well as the form of the notification of the available accounts in the banks outside the territory of the Russian Federation opened under permissions that have expired.

The Federal Tax Service of Russia does not have the authority to control and enforce currency exchanges.

Decision of the Government of the Russian Federation No. 314 of May 27, 2006 on the Interim Rates of Import Customs Duties for Individual Types of Metals, Ores and Concentrates

The rates of the import customs duties for other types of metals, ores and concentrates are fixed for 9 months in the amount of 0% (earlier, 5%) of the customs cost.

The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 307 of May 23, 2006 on the Procedure for Providing Communal Services to Citizens

Endorses the new rules of providing communal services to citizens replacing the ones that were in effect for more than 11 years endorsed by the Decision of the Government of the Russian Federation No. 1099 of September 26, 1994. The new rules shall regulate relations between executors and consumers of communal services, specify their rights and duties, responsibility, as well as the procedure of control of quality of provided communal services, procedure of determination of the amount of payment for the communal services if the recording instruments are used and if they are not available, procedure of recalculation of the amount of payment for individual types of communal services during temporary absence of citizens in the occupied dwelling space and procedure of changing of the amount of payment for the communal services if they are provided with improper quality and /or with intervals greater than the specified duration.

The federal legislation specifies that the heat-supply season begins with the average daily temperature of the air in the outside below +8°C and ends with the average daily temperature of the air in the outside greater than +8°C for more than 5 days in a row. The heating period must begin or end from the day following the last day of the mentioned period.

The Decision defines the particulars of calculation of the payment for communal services depending on the executor of services, availability of recording instruments, time of day. The payment for the electric, thermal power and natural gas by consumers shall be arranged using advance payments or through letters of credit according to the procedure specified in the agreement between the consumer and the power-supply organisation. This rule does not apply to budget-supported organisations, state-run enterprises, housing partnerships and housing cooperatives and other specialised consumer cooperatives.

The consequences are envisaged for a repeated (2 times and more) refusal on the part of the consumer to let the executor or his authorised representative to the dwelling space occupied by the consumer to take the readings of the personal recorders or distribution devices.

As before, the payment for the communal services shall be transferred on the monthly basis before the 10th of the month following the expired one for which the payment is transferred. However, the contract for the management of the apartment house may envisage another time limit for the transfer of payment for the communal services. Requirements to the payment document are specified.

The Decision provides the procedure to qualify the fact of a failure to provide communal services or providing communal services of improper quality.

Order of the Ministry of Finance of the Russian Federation No. 60n of April 11, 2006 on the Endorsement of the Regulation on the Requirements to the Application, Information and Documents Submitted to Get the License for Activities of a Subject in the Insurance Sphere

Defines the requirements to the application, information and documents submitted in compliance with the Law of the Russian Federation No. 4015-1 of November 27, 1992 on the organisation of insurance activities in the Russian Federation to get the license for activities of subjects in the insurance sphere. Specifies the specimens of: application for the license (for insurance, reinsurance, insurance brokerage activities); information on the composition of stock-holders (participants) of the candidate; information on the personal executive body, head (heads) of the collegiate executive body, chief accountant, head of the revision commission (auditor); information on the insurance actuary; business plan for insurance and reinsurance activities for one year or business plan for reinsurance activities for one year. The application must be singed by the head of the candidate for the license or the person authorised according to established procedure.

Submitted economic substantiation for the types of insurance activities shall consist of: business plan for insurance and reinsurance activities for one year or business plan for reinsurance activities; balance report, report of profits and losses, estimate of correlation of actual and normative amounts of the margin of solvency as of the most recent reporting date. The documents must be signed by the authorised person of the applicant and certified with the seal. The documents containing two sheets or more must be also stitched together and paginated.

Registered in the Ministry of Justice of the Russian Federation on May 25, 2006. Reg. No. 7876.

Order of the Ministry of Finance of the Russian Federation No. 65n of April 13, 2006 on the Endorsement of the Form of the Tax Declaration for the Transport Tax and Its Filling Procedure

Endorses a new form of the tax declaration for the transport tax (KND form 1152004) and its filling procedure. The declaration is submitted no later than February 1 of the year following the expired tax period to the tax bodies where the taxpayers are registered at the place of location of transport vehicles.

The Order shall apply beginning with the tax declaration for the transport tax for the year 2006.

Registered in the Ministry of Justice of the Russian Federation on May 25, 2006. Reg. No. 7874.

Decision of the Government of the Russian Federation No. 325 of May 29, 2006 on the Interim Rates of Import Customs Duties for Electrodes

Reduces from 15% to 5% of the customs cost the rates of the import customs duties for electrodes for electrolysis plants (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 8545 19 100 0) and other electrodes (code according to the Foreign Trade Commodity Nomenclature of the Russian Federation 8545 19 900 0). The new rates shall preserve for 9 months.

The Decision is entered into force one month after the day of its official publication.

Decision of the Government of the Russian Federation No. 319 of May 27, 2006 on the Endorsement of the Typical Concession Agreement Pertaining to Motorways and Engineering Structures of the Transport Infrastructure, Including the Bridges, Viaducts, Tunnels, Parkings, Points of Transfer of Motor Vehicles, Points of Collection of Fees from Owners of Trucks

According to the typical agreement, the concessionary is obliged to create/create and reconstruct/reconstruct at own expense certain immovable property where the proprietary right belongs (or will belong) to the concedent and operate public-use motorways, bridges, tunnels, viaducts, parkings for motor vehicles, points of transfer of motor vehicles, points of collection of fees from owners of trucks using the object of the agreement, with the concedent being obliged to grant to the concessionary for a certain period of time the right of possession and use of this object.

Decision of the Government of the Russian Federation No. 316 of May 27, 2006 on the Endorsement of the Rules of Granting Subsidies in 2006 from the Federal Budget to the Budgets of the Subjects of the Russian Federation to Implement the Authority of the Bodies of State Power of the Subjects of the Russian Federation to Prepare for the All-Russia Agricultural Census

Defines the procedure of granting subsidies in 2006 from the Federal Fund of Compensations to the budgets of the subjects of the Russian Federation to implement the authority of the bodies of state power of the subjects of the Russian Federation to prepare for the All-Russia Agricultural Census in compliance with the Federal Law on the All-Russia Agricultural Census.

The subventions are provided within the limits of budget obligations envisaged in the summary budget list of the federal budget for the Federal Service of State Statistics. The transfer of subventions shall be arranged by the Federal Service of State Statistics on the basis of reports of implementation of the authority pertaining to the mentioned census submitted by the body of state power of the subject of the Russian Federation in charge of the preparation of the All-Russia Agricultural Census to the Federal Service, including the reports of spending of subventions. The given reports shall be submitted to the territorial body of the Federal Service of State Statistics for coordination.

Accounting work for operations pertaining to the use of subventions shall be arranged on the personal accounts of recipients of resources of the budgets of the subjects of the Russian Federation opened in the territorial bodies of the Federal Treasury.

Control over the use of subventions by the subjects of the Russian Federation shall be vested in the Federal Service of Financial and Budget Enforcement.

The Decision is entered into force from June 1, 2006.

Decision of the Government of the Russian Federation No. 313 of May 27, 2006 on the Endorsement of the Rules of Repair of Private Dwelling Homes Owned by Family Members of Servicemen Having Lost the Bread-Winner

The rules define the norm of the total dwelling space of private dwelling homes owned by family members of servicemen having lost the bread-winner that must be repaired at the expense of the federal budget by paying out appropriate resources to citizens, procedure of calculation of the amount of such resources and relations between citizens and the authorised bodies in the sphere of social protection of population. The rules do not apply to citizens living in the homes of state and municipal dwelling funds, as well as in the dwelling space owned by citizens in apartment houses.

Family members shall take the decision to repair the dwelling space on the voluntary basis and may implement their right for the repair at the expense of the federal budget once in 10 years.

Decision of the Government of the Russian Federation No. 310 of May 26, 2006 on the Alienation of Animals and Removal of Products of Animal Breeding When Eliminating the Foci of Specially Hazardous Animal Diseases

The endorsed rules are aimed at prevention of dissemination of infecting agents of animal diseases and protection of population against diseases common for the human being and animals. The list of diseases permitting to alienate animals and remove products of animal breeding shall be defined by the Ministry of Agriculture of Russia. The Decision specifies the procedure of decision taking to alienate animals and remove products of animal breeding, reimbursement of damage incurred through withdrawal (alienation) on citizens and legal entities is envisaged. The amount of damage due for reimbursement shall be defined by the subject of the Russian Federation on the basis of state regulated prices or, if such are not available, on the basis of the market cost of withdrawn property.

Direction of the Central Bank of Russia No. 1685-U of May 22, 2006 on the Adjustment of the Acts of the Bank of Russia

Pursuant to the adoption of the Instruction of the Bank of Russia No. 129-I of April 26, 2006, invalidates individual documents pertaining to bank operations and other transactions carried out by clearing non-bank credit organisations, their obligatory normatives and particulars of control over such organisations carried out by the Bank of Russia.

The Direction is entered into force from October 1, 2006.

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